8305 HSN Code: Metal Desk Equipment

HSN Sub Chapter 8305 represents Metal Desk Equipment under GST classification. This code helps businesses identify Metal Desk Equipment correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8305, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Metal Desk Equipment.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

New GST Rate for HSN Code 8305

GST Rate for Metal Desk Equipment under HSN Code 8305. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

83

HSN Code

8305

HSN Description

Filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8305

Following tariff HSN codes fall under Metal Desk Equipment.

Tariff HSN

83051000

Description

Fittings for loose-leaf binders or files

Tariff HSN

83052000

Description

Staples in strips

Tariff HSN

83059010

Description

Other, including parts : Pins (other than those of heading 7317)

Tariff HSN

83059020

Description

Other, including parts : Clips

Tariff HSN

83059090

Description

Other, including parts : Other

India’s Trade Performance — HSN Sub-Chapter 8305 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹192 Cr

+19.89% vs FY 2023-24

0.0052% of India’s total exports

India’s Imports

FY 2024-25

₹57 Cr

−15.50% vs FY 2023-24

0.0009% of India’s total imports

Trade Balance

FY 2024-25

₹136 Cr

Trade Surplus

Surplus rank #367 of 1233 subchapters

% of Chapter 83

FY 2024-25

2.34%

Share of Chapter 83’s total exports in FY 2024-25

Import side: 0.53% of Chapter 83’s imports

Rank Within Chapter 83

FY 2024-25

#7 of 11

Position by export value among subchapters in Chapter 83

Import-side rank: #10 of 11

At a glance

0.52%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#706

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+28.81%

Peak Growth Year

FY 2021-22 · strongest single-year move

2.34%

Contribution to Ch. 83

Share of Chapter 83 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 8305

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #615

Balance

+116.41

Exports

186.43 ₹ Cr

0.0081% share

— YoY

4.19% of Ch. 83

Imports

70.02 ₹ Cr

0.0019% share

— YoY

1.01% of Ch. 83

FY 2019-20 Exp. Rank #627

Balance

+114.05

Exports

167.58 ₹ Cr

0.0076% share

−10.11% YoY

3.62% of Ch. 83

Imports

53.53 ₹ Cr

0.0016% share

−23.55% YoY

0.81% of Ch. 83

FY 2020-21 Exp. Rank #666

Balance

+101.84

Exports

139.23 ₹ Cr

0.0065% share

−16.92% YoY

2.76% of Ch. 83

Imports

37.39 ₹ Cr

0.0013% share

−30.15% YoY

0.68% of Ch. 83

FY 2021-22 Exp. Rank #683

Balance

+122.51

Exports

179.34 ₹ Cr

0.0057% share

+28.81% YoY

2.62% of Ch. 83

Imports

56.83 ₹ Cr

0.0012% share

+51.99% YoY

0.67% of Ch. 83

FY 2022-23 Exp. Rank #750

Balance

+87.46

Exports

141.32 ₹ Cr

0.0039% share

−21.20% YoY

2.05% of Ch. 83

Imports

53.86 ₹ Cr

0.0009% share

−5.23% YoY

0.55% of Ch. 83

FY 2023-24 Exp. Rank #735

Balance

+93.51

Exports

160.46 ₹ Cr

0.0044% share

+13.54% YoY

2.20% of Ch. 83

Imports

66.95 ₹ Cr

0.0012% share

+24.30% YoY

0.67% of Ch. 83

FY 2024-25 Exp. Rank #706

Balance

+135.80

Exports

192.37 ₹ Cr

0.0052% share

+19.89% YoY

2.34% of Ch. 83

Imports

56.57 ₹ Cr

0.0009% share

−15.50% YoY

0.53% of Ch. 83

CAGR · 7-Year

Exports

0.52% /yr

Imports

−3.49% /yr

Consistently Surplus
Chapter 83 total

reference, FY 2024-25

Export

₹8,222.98 Cr

Import

₹10,642.18 Cr

Trade Balance

−2,419.20

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Sub-Chapter 8305 Export-Import Analysis

Consistent Export Growth: 0.52% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 8305 have grown at a compound annual rate of 0.52% over 7 fiscal years, rising from ₹186.43 Crore in FY 2018-19 to ₹192.37 Crore in FY 2024-25.

HSN Sub-Chapter 8305 Ranked #706 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8305 ranks #706 out of 1233 subchapters by total export value. Within Chapter 83, it ranks #7 of 11. By trade surplus, it ranks #367 of 1233.

FY 2021-22 Was the Strongest Growth Year for HSN Sub-Chapter 8305 Exports

The strongest single-year export movement for HSN Sub-Chapter 8305 was recorded in FY 2021-22, when exports surged by 28.81% over the prior year.

India Maintains a Trade Surplus of ₹135.80 Crore in HSN Sub-Chapter 8305 Goods

In FY 2024-25, India's exports of ₹192.37 Cr exceeded imports of ₹56.57 Cr, resulting in a trade surplus of ₹135.80 Crore — ranking #367 of 1233 by surplus magnitude.

Import Growth of −3.49% CAGR Signals Stable Import Dependency for Metal Desk Equipment

India's imports under HSN Sub-Chapter 8305 have grown at −3.49% CAGR, reaching ₹56.57 Crore in FY 2024-25.

HSN Sub-Chapter 8305 Contributes 2.34% of Chapter 83 Exports — Ranked #7

Among the 11 subchapters under Chapter 83, HSN Sub-Chapter 8305 ranks #7 by export value — accounting for 2.34% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.53% share (rank #10).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8305 and GST compliance.

What products are classified under HSN 8305

It includes Metal Desk Equipment

If I repair and return Metal Desk Equipment, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Does packaging or branding change how GST applies to Metal Desk Equipment?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Metal Desk Equipment is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

What are the e‑way bill and e‑invoice points while moving Metal Desk Equipment?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Can I claim ITC on inputs and services used for Metal Desk Equipment?

If your outward supply of Metal Desk Equipment is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

What should my invoice and records include for Metal Desk Equipment?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Does MRP, weight or pack size change GST treatment for Metal Desk Equipment?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

Explore More HSN Codes from Chapter 83