The stationery hsn code depends on the item, and so does the rate: school basics like notebooks, pencils, erasers, sharpeners and slates are nil rated, geometry and colour boxes are 5%, and office items such as pens, staplers, envelopes, files and calculators carry GST at 18%. Many school items moved to nil in the reform, so stationery shops must update their item masters.
This hub lists the codes for a stationery shop's counter and links the pages on paper, pens and pencils, notebooks, books and printing.
Stationery items: codes and GST rates
Item / HSN / GST- Exercise books, notebooks, graph booksNilNil list
- Pencils, crayons, chalkNilIncluding slate pencils
- ErasersNilRubber erasers
- Pencil sharpenersNilNil list
- SlatesNilWriting slates
- Maps, atlases and globesNilPrinted maps
- Geometry boxes and colour boxes5%Mathematical boxes
- Ball pens, gel pens, markers18%Pens and refills
- Registers, diaries, letter pads, files18%Office stationery of paper
- Envelopes18%Plain or printed
- Staplers and punches18%Office machines
- Stapler pins, paper clips, binder clips18%Metal fittings for files
- Calculators18%Calculating machines
- Rubber stamps18%Date and seal stamps
- Stamp pads and ribbons18%Inked pads
- Whiteboards and writing boards18%Boards with writing surface
Quick facts
Nil items
Notebooks, pencils, erasers, sharpeners, slates, maps5% items
Geometry boxes and colour boxes18% items
Pens, staplers, envelopes, files, calculatorsRate before the reform
Many school items were 12%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
4820 for every paper item; notebooks are nil, registers 18%
Stationery hsn code and gst rate list
| Item | HSN | GST |
|---|---|---|
| Notebook, exercise book, graph book | 4820 | Nil |
| Register, account book, diary | 4820 | 18% |
| Pencil, colour pencil, crayon | 9609 | Nil |
| Eraser | 4016 92 | Nil |
| Sharpener | 8214 | Nil |
| Slate, slate pencil | 9610, 9609 | Nil |
| Map, atlas, globe | 4905 | Nil |
| Geometry box, colour box | 7326 or 7310 | 5% |
| Ball pen, gel pen, marker | 9608 | 18% |
| Envelope | 4817 | 18% |
| File, folder, binder | 4820 | 18% |
| Stapler | 8472 | 18% |
| Stapler pin, paper clip | 8305 | 18% |
| Calculator | 8470 | 18% |
| Rubber stamp | 9611 | 18% |
| Stamp pad | 9612 | 18% |
| Whiteboard | 9610 | 18% |
| Scale, ruler of plastic | 3926 | 18% |
| Glue stick, adhesive | 3506 | 18% |
| A4 paper | 4802 | 18% |
Gst on stationery items: school versus office
The nil list covers the basics a student uses: exercise books and notebooks, pencils, crayons, chalk, erasers, sharpeners, slates, maps and atlases. Geometry boxes and colour boxes are 5%. Items mainly used in offices stay at 18%: pens, staplers, files, envelopes, calculators and stamps. The same customer buying a notebook and a pen gets one nil line and one 18% line on the same bill.
Stapler and stapler pin hsn code
A stapler is an office machine under 8472 10 at 18%. Stapler pins are metal fittings under 8305 20, also 18%. Paper clips and binder clips are 8305 90. Punching machines are 8472 too.
Envelope hsn code and gst rate
Envelopes, letter cards and plain postcards are 4817 at 18%. Boxes of paper stationery containing an assortment of writing paper and envelopes are 4817 30 at 5%. Postal envelopes sold by the government are nil.
Calculator hsn code and gst rate
Electronic calculators are 8470 at 18%. Scientific and basic calculators share the code. A cash register is 8470 50.
Rubber stamp, duster, scale and stamp pad
A blackboard duster is usually classified by its material: felt or textile dusters under Chapter 63 or 59, and wooden handled ones by the main material. Plastic scales are 3926 and steel scales 7326, both 18% (geometry boxes as a set are 5%). Stamp pads are 9612 20 and rubber stamps 9611, both 18%.
Stationery pages in this group
| Page | Main code | GST |
|---|---|---|
| Paper | 4802 | 18% |
| Pens and pencils | 9608 | 18% or Nil |
| Notebooks and registers | 4820 | Nil or 18% |
| Books | 4901 | Nil |
| Printing services and printed matter | 4911 | 18% |
A stationery shop invoice
School supply order: Notebooks, HSN 4820, 200 pieces, Rs 8,000, Nil. Pencils, HSN 9609, 500 pieces, Rs 2,500, Nil. Ball pens, HSN 9608, 300 pieces, Rs 3,000, GST 18% Rs 540. Total Rs 14,040.
A shop selling only nil rated items does not need to register, but most stationery shops also sell 18% items. Credit on inputs used for nil rated sales has to be reversed in proportion.
Stationery gst rate changes in the reform
Before 22 September, exercise books, notebooks, pencils, sharpeners, erasers, crayons and maps carried 12% or similar rates. All of them moved to nil. Geometry boxes and colour boxes moved to 5%. Pens, files, envelopes and staplers stayed at 18%, which is why a single school list can now carry three different rates. Shops that kept old rates in their billing masters may have over charged customers; the fix is to correct the item master and issue credit notes where tax was charged wrongly after the change.
The nil rate also affects suppliers further up the chain. A notebook maker can buy uncoated paper for notebooks at nil, as explained on the paper page, but it cannot take credit on other inputs used for nil rated output.
Back to school and bulk orders
Schools, coaching centres and offices often order mixed kits. Bill each item on its own line with its own code, even if the kit is priced as one bundle. If a kit is sold as one unit for one price, it may be treated as a mixed supply, which is taxed at the highest rate of any item in it. Pricing items separately keeps the nil items nil, and it also makes the bill easier for a school's accounts team to check against its purchase order.
This stationery hub is a general summary of the present nil list and rate schedules. Some items fit more than one heading depending on material, so check each item's entry on the GST portal and ask a GST practitioner or chartered accountant about any you are unsure of.
Frequently asked questions
What is the GST rate on stationery items?
Notebooks, pencils, erasers, sharpeners, slates and maps are nil. Geometry and colour boxes are 5%. Pens, staplers, files, envelopes and calculators are 18%.
What is the stapler hsn code and gst rate?
Staplers are 8472 10 at 18%. Stapler pins are 8305 20 at 18%.
What is the envelope hsn code and gst rate?
Envelopes are 4817 at 18%.
What is the calculator hsn code and gst rate?
Calculators are 8470 at 18%.
What is the stamp pad hsn code and gst rate?
Stamp pads are 9612 20 at 18%. Rubber stamps are 9611, also 18%.