Stationery is an essential part of our studies and office work. From pens and notebooks to books and calculators, everything is used every day. There are specific HSN codes and GST rates for these products, which both traders and buyers need to know. Using the correct code makes tax determination easy, and there is no hassle in transactions.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision in 2025 |
| (waste and scrap) paper or paperboard | Envelopes, Letter Cards, Plain Postcards and Correspondence Cards, of Paper or Paperboard; Boxes, Pouches, Wallets and Writing Compendiums, of Paper or Paperboard, Containing an Assortment of Paper Stationery | 4817 | 18% | – | 01/07/2017 | – |
| (waste and scrap) paper or paperboard | Envelopes, Letter Cards, Plain Postcards and Correspondence Cards, of Paper or Paperboard; Boxes, Pouches, Wallets and Writing Compendiums, of Paper or Paperboard, Containing an Assortment of Paper Stationery – Envelopes | 48171000 | 18% | – | 01/07/2017 | – |
| (waste and scrap) paper or paperboard | Boxes, Pouches, Wallets and Writing Compendiums, of Paper or Paperboard, Containing an Assortment of Paper Stationery | 481730 | 12% | – | 01/07/2017 | – |
| (waste and scrap) paper or paperboard | Envelopes, Letter Cards, Plain Postcards and Correspondence Cards, of Paper or Paperboard; Boxes, Pouches, Wallets and Writing Compendiums, of Paper or Paperboard, Containing an Assortment of Paper Stationery – Boxes, Pouches, Wallets and Writing Compendium | 48173010 | 18% | – | 01/07/2017 | 12% |
| (waste and scrap) paper or paperboard | Envelopes, Letter Cards, Plain Postcards and Correspondence Cards, of Paper or Paperboard; Boxes, Pouches, Wallets and Writing Compendiums, of Paper or Paperboard, Containing an Assortment of Paper Stationery – Boxes, Pouches, Wallets and Writing Compendium | 48173090 | 18% | – | 01/07/2017 | – |
| (waste and scrap) paper or paperboard | Envelopes, Letter Cards, Plain Postcards and Correspondence Cards, of Paper or Paperboard; Boxes, Pouches, Wallets and Writing Compendiums, of Paper or Paperboard, Containing an Assortment of Paper Stationery – Letter Cards, Plain Postcards and Correspondence | 48172000 | 18% | – | 01/07/2017 | – |
| Plastics and articles thereof | Other Articles of Plastics and Articles of other Materials of Headings 3901 To 3914 – Office Or School Supplies: Office Supplies of A Kind Classified as Stationery Other than Pins, Clips, and Writing Instruments: Of Polyurethane Foam | 39261011 | 18% | – | 15/11/2017 | – |
| Plastics and articles thereof | Other Articles of Plastics and Articles of Other Materials of Headings 3901 To 3914 – Office or School Supplies: Office Supplies of a Kind Classified as Stationery Other than Pins, Clips, And Writing Instruments | 39261019 | 18% | – | 15/11/2017 | – |
| Works of art, collectors’ pieces and antiques | Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery (Stamped Paper), And the Like, Used or Unused, Other Than Those Of Heading 4907 | 970400 | 5% | – | 01/07/2017 | – |
| Works of art, collectors’ pieces and antiques | Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery (Stamped Paper), And the Like, Used or Unused, Other Than Those of Heading 4907 | 9704 | 5% | – | 01/07/2017 | – |
To Wrap Up
If the correct HSN code and GST rate are followed for stationery products, business can be conducted more transparently and easily. Everything from creating invoices to submitting taxes is accurate. Therefore, be it a small shop or a large organization, it is important for everyone to keep accounts according to the code. This reduces unnecessary hassle, and the business moves forward smoothly.
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FAQs about HSN Codes for Stationery
What is the GST rate applicable to general stationery in India?
Most general stationery in India is charged at 12% GST. However, this rate may vary based on the type of product and the material used. For example, paper or paperboard products such as notebooks are charged at 12%, while plastic office equipment is charged at 18%. Therefore, the tax should be determined by looking at the correct HSN code of each product.
What is the GST rate applicable to pencil boxes?
Pencil boxes are generally subject to 12% GST. However, the rate may vary depending on the material. For example, while a general cardboard or paper pencil box is taxable at 12%, a pencil box made of plastic is taxable at up to 18%. Therefore, it is important for both the trader and the buyer to check the HSN code of the product.
Which HSN code is used for stationery?
The HSN 4820 code is mainly used for stationery. This includes ledgers, diaries, notebooks, files, and paper stationery. However, there is a separate code for office equipment made of plastic or other materials. Traders and importers should always use the correct code so that there is no problem in tax filing and accounting.
What is the GST rate applicable for pencil sharpeners?
Pencil sharpeners are considered a basic stationery item, for which 12% GST is generally applicable. Sharpeners made of plastic, metal, or composite materials are available in the market, but the rate is the same for them. Traders and retailers should use the correct HSN code so that there is no confusion while filing returns.
What is the GST rate applicable to office stationery?
Office stationery includes ledgers, notebooks, envelopes, files, and paper items. Generally, 12% GST is applicable for these. However, an 18% rate is levied in the case of plastic office files, folders, or organizers. Therefore, it is essential to check the GST rate according to the correct classification of each item while doing business.
What is the HSN code of a notebook or a ledger?
A notebook or ledger generally falls under HSN code 4820. It is mainly prescribed for stationery products made of paper and paperboard. 12% GST is levied on the products included in this code. This is a common code used by traders, educational institutions, or suppliers.
Which HSN code does the notepad book fall under?
Notepad books also fall under HSN code 4820. Because it is considered paper stationery. 12% GST is applicable on such products. If retailers or suppliers use the correct code, the taxation process becomes easy, and there is no risk of wrong filing.
Which HSN code is used for office equipment?
Office equipment can be of different types, so there are multiple codes prescribed for it. For example, HSN 8443 for photocopiers and HSN 9403 for office furniture. The correct code should be used according to the nature of each product. This maintains transparency in the business and helps in the GST return filing process.
What is the GST rate levied on job work services (HSN 998821)?
Job work services falling under HSN code 998821 are generally subject to 18% GST. Job work refers to processing or performing specific work on the raw materials of others. It is common in the manufacturing industry. If traders provide such services, it is mandatory to charge GST correctly for them.
What is the difference between the Import HS Code and the HSN Code?
The HS Code is used in international trade, while the HSN Code is used in India's internal tax system. Many times, the two codes may be the same, but there may be slight differences in practice. HS code is essential for importers and exporters, and HSN code is essential for local traders. In both cases, using the correct code is very important.
What is the HSN code for books and stationery?
There are different codes for books and stationery. Most stationery falls under HSN 4820, which includes paper and paperboard products. Also, specific HS/HSN codes are used for books. Using the correct code maintains transparency in business and does not cause any problems during tax filing.
Which HSN code does a stationery file or box file fall under?
Stationery files or box files are generally included under the HSN 4820 code. Because they are mainly paper or paperboard products. GST of 12% is generally levied on such products. However, a different code and different GST rate may apply in the case of plastic files or other materials.
What is the import code for stationery?
HS codes are used for the import of stationery. In most cases, these fall under the HSN 4820 category, which refers to paper and paperboard products. However, there are separate codes for products made of plastic, metal, or other materials. The HS code is very important for importers, as it is used to determine customs duties and taxes.
What is the GST rate for postal stationery?
Postal stationery such as postage stamps, first day covers, or postal envelopes is generally included in the HSN 9704 code. A GST rate of 5% is levied on them. The tax rate for postal items has been kept relatively low compared to other stationery items. So, there is no additional financial burden on the postal department and the traders concerned.
Which products are included in the 28% GST rate?
Stationery products generally fall under the 12% or 18% rate. However, the 28% GST rate is mainly applicable to luxury goods, cars, tobacco products, and some electronic devices.
