The notebook hsn code is 4820, and exercise books, notebooks, graph books and laboratory notebooks carry no tax at all. The same heading holds registers, account books, diaries, letter pads and file covers, and those carry GST at 18%.
Because the heading is shared, the description on the bill matters as much as the code. This page shows which items are nil, which are 18%, how to bill a mixed order, and the codes for clips and files. Pens, erasers and other counter items are covered from the stationery hub, and printed registers on the printing page.
Notebooks and registers: codes and GST rates
Item / HSN / GST- Exercise books and notebooksNilNil list
- Graph books and laboratory notebooksNilNil list
- Registers and account books18%Office registers
- Diaries and order books18%Including receipt books
- Letter pads and memo pads18%Writing pads
- File covers, folders and binders18%Loose leaf binders
- Manifold business forms18%Carbon sets
- Albums for samples or collections18%Albums
- Binder clips and paper clips18%Metal fittings
- Spring file mechanisms18%Fittings for binders
Quick facts
HSN heading
4820: registers, notebooks, diaries and similarNotebooks
NilRegisters and diaries
18% (9% CGST + 9% SGST)Rate before the reform
12% for notebooksDigits to print
4 digits up to Rs 5 crore turnover, 6 abovePaper for notebooks
Nil when used for notebooks
Notebook hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Exercise book, notebook | 4820 20 | Nil |
| Graph book | 4820 | Nil |
| Laboratory notebook | 4820 | Nil |
| Register, ledger, account book | 4820 10 | 18% |
| Diary, planner | 4820 10 | 18% |
| Order book, receipt book | 4820 10 | 18% |
| Letter pad, memo pad | 4820 10 | 18% |
| File cover, folder, binder | 4820 30 | 18% |
| Business forms, carbon sets | 4820 40 | 18% |
| Album | 4820 50 | 18% |
Register hsn code and gst rate
Registers, account books, attendance registers and stock registers are 4820 10 at 18%. They are not on the nil list, which is limited to exercise books, graph books, laboratory notebooks and notebooks. A long book sold to a student as a notebook is nil; the same book printed as a cash register is 18%.
Diary hsn code and file cover hsn code
Diaries and planners are 4820 10 at 18%. File covers, folders and loose leaf binders of paper or board are 4820 30 at 18%. Plastic folders are 3926 at 18%. Binder clips, paper clips and spring file mechanisms are 8305 at 18%.
Notebook gst rate before and after
Notebooks and exercise books were 12% before the reform and are now nil. The uncoated paper used to make them is also nil when used for that purpose, which helps notebook makers. However, a maker selling only nil rated notebooks cannot take credit on other inputs such as covers and binding material. See paper.
School order invoice
Stationery supplier to a school: Exercise books 172 pages, HSN 4820 20, 1,000 pieces, Rs 30,000, Nil. Attendance registers, HSN 4820 10, 50 pieces, Rs 5,000, GST 18% Rs 900. Total Rs 35,900.
Keep the description clear: write notebook or exercise book for nil items and register or diary for 18% items, so the GST officer reading the bill can see why the rates differ.
Notebook hsn code for custom and printed notebooks
Schools and companies often order notebooks with their name or logo printed on the cover. Printing on the cover does not change the product: a notebook with a printed cover is still a notebook and stays nil. A notebook that is mainly a printed form, such as a challan book with numbered pages and printed columns for business use, is closer to an order book or register and is 18%. When a printer makes notebooks from paper supplied by a school, the printing work may be job work at 5% instead of a sale of notebooks.
This page gives a general view of how heading 4820 is split between nil and 18% items. Product descriptions decide the rate here, so check the nil list on the GST portal and ask a GST practitioner or chartered accountant if a product is marketed for both uses.
Frequently asked questions
What is the GST rate on notebooks?
Notebooks, exercise books, graph books and laboratory notebooks are nil rated.
What is the register hsn code and gst rate?
Registers and account books are 4820 10 at 18%.
What is the 4820 hsn code gst rate?
4820 is nil for notebooks and exercise books, and 18% for registers, diaries, letter pads and file covers.
What is the diary hsn code?
Diaries are 4820 10, at 18%.
What is the file cover hsn code and gst rate?
Paper file covers and folders are 4820 30, at 18%.