HSN 8304: Filing – GST Rate

HSN 8304 covers filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal. GST on HSN 8304 is 18% (rates effective 22 September 2025). This heading has 1 tariff items, for example 8304 00 00.

Chapter 83: Miscellaneous articles of base metal

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 8304

18%CGST 9% + SGST 9% / IGST 18%

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

Reference: Schedule II, S. No. 379 (Spec: 8304)

Other entries in this chapter (1)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Idols of wood, stone [including marble] and metals [other than those made of precious metals]

Reference: Schedule I, S. No. 293 (Spec: 44, 68, 83)

Sub-Headings & Tariff Items Under 8304

Showing 2 sub-classification codes with complete hierarchy descriptions.

8304006-Digit Sub-heading

830400008-Digit Tariff Item

Chain: Miscellaneous articles of base metal > 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 9402 > 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 9402 > 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

Other Headings in Chapter 83

HSN 8301

Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal

HSN 8302

Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat-Racks, Hat-Pegs, Brackets And Similar Fixtures; Castors With Mountings Of Base Metal; Automatic Door Closers Of Base Metal

HSN 8303

Armoured Or Reinforced Safes, Strong-Boxes And Doors And Safe Deposit Lockers For Strong-Rooms, Cash Or Deed Boxes And The Like, Of Base Metal

HSN 8305

Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal; Staples In Strips (For Example, For Offices, Upholstery, Packaging), Of Base Metal

HSN 8306

Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal

HSN 8307

Flexible Tubing Of Base Metal, With Or Without Fittings

HSN 8308

Clasps, Frames With Clasps, Buckles, Buckle Clasps, Hooks, Eyes, Eyelets And The Like, Of Base Metal, Of A Kind Used For Clothing Or Clothing Accessories, Footwear, Jewellery, Wrist Watches, Books, Awnings, Leather Goods, Travel Goods Or Saddlery Or For Other Made Up Articles, Tubular Or Bifurcated Rivets, Of Base Metal, Beads And Spangles, Of Base Metals

HSN 8309

Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal

HSN 8310

Sign-Plates, Name-Plates, Address-Plates And Similar Plates, Numbers, Letters And Other Symbols, Of Base Metal, Excluding Those Of Heading 9405

HSN 8311

Wire, Rods, Tubes, Plates, Electrodes And Similar Products, Of Base Metal Or Of Metal Carbides, Coated Or Cored With Flux Material, Of A Kind Used For Soldering, Brazing, Welding Or Deposition Of Metal Or Of Metal Carbides; Wire And Rods, Of Agglomerated Base Metal Powder, Used For Metal Spraying

HSN 8352

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES~Electrical capacitors, fixed, variable or adjustable (pre-set)

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