HSN Code 8304: Filing cabinets, card-index cabinets (metal furniture)

HSN code 8304 classifies filing cabinets, card-index cabinets (metal furniture) under India's GST system. GST rate: 18%.

GST Rate Breakdown

• GST Rate: 18%
• CGST + SGST (intra-state): 9% + 9%
• IGST (inter-state): 18%

Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.

18% is India's standard GST rate applying to the majority of goods and services

18% is India's standard GST rate applying to the majority of goods and services. Filing cabinets, card-index cabinets (metal furniture) falls in this bucket. Full ITC available.

Sample Calculation for Filing cabinets, card-index cabinets (metal furniture)

• Taxable value: ₹10,000
• GST (18%): ₹1,800
• Intra-state: ₹900 CGST + ₹900 SGST
• Inter-state: ₹1,800 IGST
• Total: ₹11,800

When to Use HSN Code 8304

Use HSN code 8304 on every tax invoice for filing cabinets, card-index cabinets (metal furniture). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.

FAQs about HSN 8304