{"id":12552,"date":"2025-09-25T16:30:03","date_gmt":"2025-09-25T11:00:03","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=12552"},"modified":"2025-12-29T16:49:55","modified_gmt":"2025-12-29T11:19:55","slug":"gst-on-stationery","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/gst-on-stationery\/","title":{"rendered":"GST on Stationery Items &#8211; GST Rates on Pens, Paper, Printing &#038; More"},"content":{"rendered":"<div class=\"presented-response-container ng-tns-c2726929199-152\">\n<div class=\"response-container-content ng-tns-c2726929199-152 tunable-selection-with-avatar\">\n<div class=\"response-content ng-tns-c2726929199-152\">\n<div class=\"markdown markdown-main-panel\" dir=\"ltr\">\n<p data-sourcepos=\"3:1-3:79\">Stationery products, from humble pencils to sophisticated office equipment, are essential for both individuals and businesses. However, understanding the <a href=\"https:\/\/razorpay.com\/learn\/gst-goods-and-services-tax-guide\/\">Goods and Services Tax<\/a> (GST) implications on these items can be complex. This guide provides a clear overview of <a href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/\">GST rates<\/a>, classifications, and other relevant aspects of stationery products.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d038a6f0fc1\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d038a6f0fc1\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/razorpay.com\/learn\/gst-on-stationery\/#GST-Rates-for-Stationery-Items\" >GST Rates for Stationery Items<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/razorpay.com\/learn\/gst-on-stationery\/#GST-Rates-for-Paper-Based-Stationery-Products\" >GST Rates for Paper-Based Stationery Products<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/razorpay.com\/learn\/gst-on-stationery\/#GST-Rate-for-Stationery-Products-Made-of-Metal\" >GST Rate for Stationery Products Made of Metal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/razorpay.com\/learn\/gst-on-stationery\/#GST-Rates-for-Printing-Services\" >GST Rates for Printing Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/razorpay.com\/learn\/gst-on-stationery\/#Input-Tax-Credit-ITC-for-Stationery\" >Input Tax Credit (ITC) for Stationery<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/razorpay.com\/learn\/gst-on-stationery\/#GST-Impact-on-Stationery-Businesses\" >GST Impact on Stationery Businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/razorpay.com\/learn\/gst-on-stationery\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/razorpay.com\/learn\/gst-on-stationery\/#Frequently-Asked-Questions\" >Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"GST-Rates-for-Stationery-Items\"><\/span><b>GST Rates for Stationery Items<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In India, the Goods and Services Tax (GST) on stationery items ranges from <strong>5% to 18%<\/strong>. The applicable GST rate depends on the product&#8217;s type, material, and usage. Items commonly used in schools, offices, and homes are covered under these rates, with HSN (Harmonized System of Nomenclature) codes determining specific tax brackets.<\/p>\n<p>Below is a breakdown of the GST rates and their corresponding HSN codes for various stationery products:<\/p>\n<table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"249\" \/>\n<col width=\"208\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<td>\n<h3>Stationery Item<\/h3>\n<\/td>\n<td>\n<h3>HSN Code<\/h3>\n<\/td>\n<td>\n<h3>GST Rate<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td>Slate Pencils and Chalk Sticks<\/td>\n<td>9609<\/td>\n<td>NIL<\/td>\n<\/tr>\n<tr>\n<td>Slates<\/td>\n<td>9610 00 00<\/td>\n<td>NIL<\/td>\n<\/tr>\n<tr>\n<td>Postage or Revenue Stamps, First-Day Covers, Postal Stationery (Stamped Paper)<\/td>\n<td>9704<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>Pencils &amp; Crayons<\/td>\n<td>9609<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<td>Pens &amp; Ballpoint Pens<\/td>\n<td>9608<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Staplers &amp; Staples<\/td>\n<td>8205<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Erasers<\/td>\n<td>4016<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Adhesive Tapes<\/td>\n<td>3919<\/td>\n<td>18%<\/td>\n<\/tr>\n<tr>\n<td>Calculators<\/td>\n<td>8470<\/td>\n<td>18%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST-Rates-for-Paper-Based-Stationery-Products\"><\/span><b>GST Rates for Paper-Based Stationery Products<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Paper-based stationery items, commonly used in schools, offices, and homes, are now subject to a GST rate ranging from <strong>12% to 18%<\/strong>. The 47th GST Council meeting removed the previous exemption for certain printed items, including maps, globes, and similar charts, which were previously exempt.<\/p>\n<table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"249\" \/>\n<col width=\"208\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<td>\n<h3>Paper-Based Stationery Product<\/h3>\n<\/td>\n<td>\n<h3>HSN Code<\/h3>\n<\/td>\n<td>\n<h3>GST Rate<\/h3>\n<\/td>\n<td>\n<h3>Description<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td>Exercise books<\/td>\n<td>4820<\/td>\n<td><span style=\"font-weight: 400;\">\u00a018%<\/span><\/td>\n<td>Notebooks and similar products<\/td>\n<\/tr>\n<tr>\n<td>Envelopes and letter cards<\/td>\n<td>4817<\/td>\n<td>18%<\/td>\n<td>Made from paper or paperboard<\/td>\n<\/tr>\n<tr>\n<td>Paper registers and diaries<\/td>\n<td>4820<\/td>\n<td><span style=\"font-weight: 400;\">18%<\/span><\/td>\n<td>For record-keeping or note-taking<\/td>\n<\/tr>\n<tr>\n<td>Printed books<\/td>\n<td>4901<\/td>\n<td><span style=\"font-weight: 400;\">\u00a05%<\/span><\/td>\n<td>Including textbooks, storybooks, etc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST-Rate-for-Stationery-Products-Made-of-Metal\"><\/span><b>GST Rate for Stationery Products Made of Metal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Metal-based stationery items, commonly used in offices, are subject to an <strong>18% GST rate<\/strong>. This higher rate reflects the durability and specialized manufacturing processes of these products.<\/p>\n<table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"249\" \/>\n<col width=\"208\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<td>\n<h3>Metal-Based Stationery Product<\/h3>\n<\/td>\n<td>\n<h3>HSN Code<\/h3>\n<\/td>\n<td>\n<h3>GST Rate<\/h3>\n<\/td>\n<td>\n<h3>Description<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td>Staplers and staples<\/td>\n<td>8305<\/td>\n<td>18%<\/td>\n<td>Used for binding papers<\/td>\n<\/tr>\n<tr>\n<td>Paper clips, clamps, and similar<\/td>\n<td>8305<\/td>\n<td>18%<\/td>\n<td>For organizing and securing documents<\/td>\n<\/tr>\n<tr>\n<td>Pencil sharpeners<\/td>\n<td>8214<\/td>\n<td>18%<\/td>\n<td>Typically made of metal, for sharpening pencils<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"GST-Rates-for-Printing-Services\"><\/span><b>GST Rates for Printing Services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-[20px] text-message flex w-full flex-col items-end gap-2 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"78319e57-e362-4b83-8b37-46cd55647fb4\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<p>Printing services for stationery items are taxed at an <strong>18% GST rate<\/strong>. This includes job work and various printing processes associated with producing stationery products.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"249\" \/>\n<col width=\"208\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<td>\n<h3>Printing Service<\/h3>\n<\/td>\n<td>\n<h3>HSN Code<\/h3>\n<\/td>\n<td>\n<h3>GST Rate<\/h3>\n<\/td>\n<td>\n<h3>Description<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td>Job work related to printing<\/td>\n<td>9988<\/td>\n<td>18%<\/td>\n<td>Includes all types of printing on stationery<\/td>\n<\/tr>\n<tr>\n<td>Printing of paper-based stationery<\/td>\n<td>9989<\/td>\n<td>18%<\/td>\n<td>Printing of notebooks, diaries, etc.<\/td>\n<\/tr>\n<tr>\n<td>Printing on metal-based stationery<\/td>\n<td>9989<\/td>\n<td>18%<\/td>\n<td>Printing on metal clips, tags, etc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Please note that according to the latest ruling by the <a href=\"https:\/\/gst.kar.nic.in\/Documents\/General\/PKSCentreforlearning17082022.pdf\" target=\"_blank\" rel=\"noopener\">Authority for Advance Rulings (AAR)<\/a> for PKS Centre for Learning, the printing of stationery items like question papers, pass certificates, admit cards, and ID cards on a contract basis for a school board is exempt from GST. However, printing answer booklets is subject to a 12% GST levy.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Input-Tax-Credit-ITC-for-Stationery\"><\/span><b>Input Tax Credit (ITC) for Stationery<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Businesses purchasing stationery for operational use are eligible to claim <\/span><span style=\"font-weight: 400;\">Input Tax Credit (ITC) under GST,<\/span><span style=\"font-weight: 400;\"> provided the items are used in the course of business. The conditions for claiming ITC include:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business must possess a <a href=\"https:\/\/razorpay.com\/blog\/tax-invoice\/\">tax invoice<\/a> or <a href=\"https:\/\/razorpay.com\/blog\/what-is-debit-note\/\">debit note<\/a> issued by the supplier.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The goods\/services must have been received by the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business must have filed the relevant GST returns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The supplier must have paid the tax charged on the supply to the government.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">By fulfilling these criteria, businesses can reduce their GST liability by claiming ITC on the GST paid for stationery purchases.<\/span><\/p>\n<p><em><strong>Related Reads:\u00a0<\/strong><\/em><\/p>\n<ul>\n<li><a href=\"https:\/\/razorpay.com\/learn\/gst-on-food-and-restaurants\/\"><em><strong>GST on Food Items and Restaurants<\/strong><\/em><\/a><\/li>\n<li><a href=\"https:\/\/razorpay.com\/learn\/gst-on-mobile-phones\/\"><em><strong>GST on Mobile Phones<\/strong><\/em><\/a><\/li>\n<li><a href=\"https:\/\/razorpay.com\/learn\/gst-on-insurance-premium\/\"><em><strong>GST on Insurance Premium<\/strong><\/em><\/a><\/li>\n<li><em><strong><a href=\"https:\/\/razorpay.com\/learn\/gst-on-education\/\">GST on Education Services <\/a><\/strong><\/em><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"GST-Impact-on-Stationery-Businesses\"><\/span><b>GST Impact on Stationery Businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>Price Changes Post-GST Implementation<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The introduction of GST has streamlined the tax structure for stationery items, leading to a clearer understanding of tax obligations. However, it has also resulted in price changes for certain products, especially those with higher GST rates.<\/span><\/p>\n<h3><b>Effect on Small Businesses and Retailers<\/b><b><br \/>\n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Small businesses and retailers in the stationery sector have had to adjust their pricing strategies to accommodate the new GST rates. The ability to claim ITC has been beneficial, but the need for compliance and regular filings has added to the administrative burden.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding the <\/span><b>GST rates on stationery items<\/b><span style=\"font-weight: 400;\"> and their HSN codes is crucial for businesses involved in the sale and purchase of these products. Proper knowledge ensures compliance with tax regulations and helps in availing Input Tax Credit where applicable.<\/span><\/p>\n<p><em><strong>Related Read: <a href=\"https:\/\/razorpay.com\/learn\/gst-on-online-gaming\/\">GST on Online Gaming<\/a><\/strong><\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently-Asked-Questions\"><\/span><b>Frequently Asked Questions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. What is the GST rate for printing and stationery items?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The GST rate for printing services related to stationery items is 18%. The rate for stationery products varies, with paper-based items generally attracting 12% GST.<\/span><\/p>\n<h3><b>2. What is the GST on a notebook?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Notebooks fall under the paper-based stationery category and attract a GST rate of 18%.<\/span><\/p>\n<h3><b>3. What is the HSN code for stationery material?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The HSN code for general stationery items, like paper-based products, is 4820. For metal-based items, it is 8305.<\/span><\/p>\n<h3><b>4. Is there a difference in GST rates for stationery purchased for personal use and business use?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No, GST rates are uniform regardless of whether stationery is purchased for personal or business use.<\/span><\/p>\n<h3><b>5. Are there different GST rates for pens and paper?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Both pens and paper-based items like notebooks and diaries fall under the 18% GST category, with printed books being taxed at 5%<\/span><\/p>\n<h3><b>6. Do handmade or specialty pens and paper have a different GST rate?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Handmade or specialty pens and paper may attract the same GST rates ie, 18%.<\/span><\/p>\n<h3><b>7. Can educational institutions claim GST input credit on stationery?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Educational institutions can claim Input Tax Credit (ITC) on stationery purchases if they are registered under GST and the items are used in the course of their business or services.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Stationery products, from humble pencils to sophisticated office equipment, are essential for both individuals and businesses. However, understanding the Goods and Services Tax (GST) implications on these items can be complex. This guide provides a clear overview of GST rates, classifications, and other relevant aspects of stationery products. GST Rates for Stationery Items In India,<\/p>\n","protected":false},"author":151156614,"featured_media":13632,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3913],"tags":[3935],"class_list":{"0":"post-12552","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-rates-goods-and-service-tax-rates-slabs","8":"tag-gst-on-stationery"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156614"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=12552"}],"version-history":[{"count":16,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12552\/revisions"}],"predecessor-version":[{"id":18396,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12552\/revisions\/18396"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/13632"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=12552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=12552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=12552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}