Indian ITC-HS · Subheading (6-digit)
HSN / HS Code 392610Office or school supplies : ---- Office supplies of a kind classified as stationery other than pins, clips, and writing instruments
Why might this GST rate differ?
This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.
HSN code 392610 covers Office or school supplies : ---- Office supplies of a kind classified as stationery other than pins, clips, and writing instruments. GST / IGST is 18%.
Heading 3926: OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914
Ask AI about this code
Answers are grounded in the official tariff data shown on this page.
AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.
Where this code sits
- 13926Heading (4-digit)OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914
- 2392610Subheading (6-digit)Office or school supplies : ---- Office supplies of a kind classified as stationery other than pins, clips, and writing instruments :
Tariff items under HSN 392610
The 8-digit tariff items within subheading 392610, each with its own GST rate and effective import-duty breakdown.
View all codes in Chapter 39Product guides for this heading
Searching by product name? These guides cover the HSN code, GST rate and import duty for common goods under heading 3926.
What is an HSN Code?
An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.
- First 2 digits: Chapter (e.g. 39)
- Digits 3–4: Heading
- Digits 5–6: Subheading (WCO-aligned)
- Last 2 digits: Indian ITC extension for added granularity
Why is the right HSN code important?
- Ensures correct calculation of customs duties and taxes.
- Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
- Helps avoid clearance delays, penalties or reclassification disputes.
How to use this HSN code
Export Documentation
Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.
Import Clearance
Required for the Bill of Entry and customs clearance when importing goods into India.
GST Classification
Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.
Common HSN code mistakes to avoid
- • Reusing outdated or incorrect codes from old shipments
- • Mixing up similar product codes without checking descriptions
- • Ignoring the last 2 digits which affect Indian duty rates
- • Not considering composition, end use or manufacturing process
- • Relying solely on online tools without professional verification
Need more information?
For complex products, consult with customs brokers or trade experts who can classify based on:
- • Physical product inspection
- • Material composition / manufacturing process
- • Intended end-use
- • Latest customs notifications & advance rulings
Additional Resources
• DGFT Policy: Guidelines for export-import procedures
• Customs Tariff: Complete HSN code list with duty rates
• GST Notifications: Latest tax-rate updates
• Trade Portal: Government trade documentation support
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Open toolHSN Code 392610 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 392610 (Office or school supplies : ---- Office supplies of a kind classified as stationery other than pins, clips, and writing instruments) attracts 18% IGST under Schedule II of the GST notification.
The Basic Customs Duty (BCD) for HSN code 392610 is 15%.
HSN code 392610 covers Office or school supplies : ---- Office supplies of a kind classified as stationery other than pins, clips, and writing instruments. It sits under Chapter 39 – Plastics and articles thereof, in Section VII – PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF.
The HSN code for Office or school supplies : ---- Office supplies of a kind classified as stationery other than pins, clips, and writing instruments is 392610, classified under Chapter 39 – Plastics and articles thereof of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 392610 is kg, as listed in the Customs Tariff.
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