HSN 8304: Office equipment

HSN code 8304 covers: Office equipment; filing cabinets, card-index cabinets, paper trays and rests, pen trays, office-stamp stands and the like, of base metal, other than office furniture of heading no. 9403.

The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:

• 5% — Idols of wood, stone [including marble] and metals [other than those made of precious metals]
• 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

Pick the line that matches what you're billing.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.