GST Rate on Filing cabinet
The GST rate on filing cabinet is 18%, under HSN code 8304 (filing cabinets, card-index cabinets (metal furniture)). Here is the full breakdown, a worked example, and related rates in Home & Furnishings.
GST rate breakdown for filing cabinet
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 8304
- Also covers: office cabinet, card index
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on filing cabinet
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on filing cabinet
What is the GST rate on filing cabinet?
The GST rate on filing cabinet is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Filing cabinet falls under HSN code 8304.
What is the HSN code for filing cabinet?
Filing cabinet falls under HSN code 8304, which covers filing cabinets, card-index cabinets (metal furniture). Show this code on every GST tax invoice line for filing cabinet.