What is HSN Code 8304?
HSN code 8304 is the Harmonized System of Nomenclature classification for Filing, Cabinets, Card-Index Cabinets, Paper Trays, Paper Rests, Pen Trays, Office-Stamp… under India's Goods and Services Tax (GST). It is a 4-digit code sitting at the heading (4-digit) level of the HSN hierarchy.
This code belongs to Chapter 83 — Miscellaneous Articles Of Base Metal, which is part of Section XV: Base Metals & Articles Thereof. Every GST-registered business supplying filing, cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp… must quote HSN 8304 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.