The HSN (Harmonized System of Nomenclature) code for toner powder, used in printers and copiers, is generally classified under heading 3707. This heading includes chemical preparations for photographic uses, including unmixed products put up in measured portions or put up for retail sale in a ready-to-use form.
Here is a description:
37: Photographic or cinematographic goods
07: Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a ready-to-use form
Specifically, toner powder can be classified under:
3707.90: Others
For GST purposes in India, the GST rate for goods classified under HSN code 3707.90 is generally 18%.