GoodsHSN 8304
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 — GST rate 18%
18%GST
Condition: other than office furniture of heading 9403
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 8304 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, 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 classified under HSN 8304 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than office furniture of heading 9403.