Folder HSN Code and GST Rate
The HSN (Harmonized System Nomenclature)
code and GST rate for folders are as follows:
HSN Code: 4820
This HSN code is for "Registers,
account books, notebooks, order books, receipt books, letter pads, memorandum
pads, diaries and similar articles, exercise books, blotting-pads, binders
(loose-leaf or other), folders, file covers, manifold business forms,
interleaved carbon sets and other articles of stationery, of paper or
paperboard; albums for samples or for collections and book covers, of paper or
paperboard."
GST Rate: The GST rate applicable on
folders is 12%.
Folders fall under articles of stationery made of paper or paperboard and are classified under HSN
code 4820 for GST purposes. The GST rate of 12% is applicable on folders under
the GST regime in India.
