HSN Code 8305 refers to "Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal (excluding drawing pins and clasps for books or registers); staples in strips, e.g. for use in offices, upholstery and packaging, of base metal." This classification code is essential for identifying office supplies and related items for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 8305 include loose-leaf binder fittings, letter clips, paper clips, indexing tags, and staples in strips. Additionally, the GST rate for office articles under this code supports accurate trade compliance.