GST on Pens, Paper & Stationery Items – Rates & HSN Code

Know the GST rates on pens, paper, pencils, notebooks, files & office supplies. Get HSN codes, tax slabs & ITC rules for stationery items

Understanding GST on stationery items provides clarity to both businesses and consumers regarding tax liabilities and compliance. The GST regime categorizes stationery items into various HSN codes, with differing rates depending on the product’s nature and usage, from essential educational tools to office supplies.

Stationery items like pens and paper are typically subject to GST rates of 12% and 18%, respectively, reflecting their utility and essential nature in educational and office environments. The classification under Chapter 96 of the HSN code system ensures that most stationery items are taxed appropriately, promoting compliance and transparency in taxation.

In this blog, we will delve into the GST structure for various stationery items, exploring the specific rates applicable to pens, paper, and other related products. We’ll examine how these items are classified under the GST system and discuss the implications of these classifications for pricing and tax credits.

GST Rate on Stationery Items

Pens and the majority of stationery items are under chapter 96 of the HSN code system. Only slate pencils, chalk, and slates are included in the list of stationery items that are exempt from GST. The following rates apply to GST taxation on any other stationery items.

The following pens and stationery items are subject to a 12% GST.

• Other than fountain and stylograph pens, pens
• Writing or drawing chalks, pastels, drawing charcoals, pencils, crayons, and tailor’s chalk

The following pens and stationery items are subject to a GST tax rate of 18%.

• Prepared knots and tufts for forming brooms or brushes; paint pads and rollers; squeegees; hand-operated mechanical floor sweepers that are not motorized; brushes (including brushes that are parts of machinery, appliances, or vehicles); and mops and feather dusters 
• A hand riddle and a hand sieve Various pens, including fountain pens and stylographs
• Boards with a surface for writing or sketching, whether or whether they are framed.
• Toner, whether they are colored, including or without cases; typewriter or comparable ribbons, whether they are upon spools or in cartridges, marked and otherwise ready for giving impressions.
• Tripods, monopods, and other related items.

GST Rates on Metal Stationery Items

Under the Goods and Services Tax (GST) system, certain stationery items and pens are subject to a 28% GST rate. Interestingly, these products are not categorized under Chapter 96, which typically includes stationery items, but rather fall under Chapter 83, which covers miscellaneous articles made of base metal. For businesses involved in the manufacturing or sale of these items, it is crucial to have GST registration.

This registration allows them to correctly apply the GST rates according to the specific chapter classifications and manage their tax liabilities effectively. Ensuring compliance with the GST norms through proper registration helps in avoiding penalties and facilitates smoother business operations.

• Office and Desk Equipment

This category includes items such as card-index cabinets, paper trays, paper rests, pen trays, office stamp stands, and filing cabinets. All these items are made of base metal and are designed for use in office settings. However, this classification does not include office furniture.

• Office Articles

This classification covers fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags, and other similar office articles, all made of base metal. It also includes metal staples in strips, which are used in various applications such as offices, upholstery, and packaging.

• Plates, Numbers, and Letters

Included in this category are sign plates, nameplates, address plates, and similar items such as numbers, letters, and symbols, all crafted from base metal. These items are commonly used for identification and labelling purposes in various settings.

GST Rates for Paper-Based Products

Chapter 48 of the HSN Code is used to classify paper and paperboard as well as goods made of paper pulp, paper, or paperboard. Products made of paper that fall under this chapter are subject to various GST rates, as follows:

1: Product of Paper-Based Stationery Attracting 12% GST

The following products are subject to a 12% GST:

• Paperboard, greaseproof paper, glassine, composite paper, and uncoated paper are some examples of uncoated paper.
• Paper for aseptic packing
• a variety of paper stationery items, including writing blocks, paper or paperboard boxes, pouches, wallets, and writing compendiums.
• corrugated paper or paper board cases, cartons, and boxes
• Workout journal, graph book, and lab notebook

2: Paper-Based Stationery Items attracting 18% GST

18% GST is applied to the following items:

• Carbon paper, self-copy paper, and other copying or transfer papers printed or unprinted in rolls or sheets, including coated or impregnated paper for duplicator stencils or offset plates
• Other than boxes, pouches, wallets, and writing compendiums made of paper or paperboard that include a variety of paper stationery items, including writing blocks, envelopes, letter cards, plain postcards, and correspondence cards.
• Account books, notepads, order books, receipt books, letter pads, memo pads, diaries, and other similar items, notebooks, western blot, folders ( loose leaf or other), folders, file covers, numerous business forms, interleaved carbon sets, and other stationery items made of paper or paperboard, as well as book covers, are included.

Items	GST Rate	Chapter HSN Code
Ballpoints, Rollerballs, and Other Types of Pens Crafting tools such as pencils, pastels, charcoals, chalks, and tailor’s chalk	12%	Chapter 96
Brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees  Hand sieves and hand riddles Fountain pens, stylograph pens and other pens Boards, with writing or drawing surface, whether or not framed. Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. Monopods, bipods, tripods and similar articles.	18%	Chapter 96
Stationery Products of Base Metal Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment of base metal, other than office furniture. Signplates, name-plates, address plates and similar plates, numbers, letters and other symbols, of base metal.	28%	Chapter 83 -miscellaneous articles of base metal.
Uncoated paper and paperboard, uncoated kraft paper, greaseproof paper, glassine paper, composite paper, etc. Aseptic packaging paper Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks Cartons, boxes and cases of corrugated paper or paper board Exercise book, graph book, & laboratory notebook	12%	Chapter 48
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. Besides that boxes, pouches, wallets, and writing compendiums made of paper or paperboard that include a variety of paper stationery, including writing blocks, postcards, letter cards, plain postcards, and correspondence cards. Registers account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, paper or paperboard; and book covers, of paper or paperboard [including Albums for samples or for collections]. Paper or paperboard labels of all kinds, whether or not printed.	18%	Chapter 48

Conclusion

The GST structure for stationery items, classified under various HSN codes, effectively addresses the diverse nature of these products, from essential educational supplies to sophisticated office equipment. The differentiated GST rates, typically ranging from 12% to 18%, ensure that the tax burden is aligned with the utility and necessity of each item, supporting fair taxation practices.

Understanding and adhering to these GST classifications allows businesses to optimize their tax strategies and compliance. This approach not only helps in maintaining clear tax records but also aids in leveraging the input tax credit, enhancing the operational efficiency of businesses involved in the stationery sector.

FAQs 

What is the GST rate on stationery items?

The GST rate on stationery items varies from 12% to 18% based on classification. Essential paper-based products like notebooks attract 12% GST, while pens, staplers, and adhesives fall under the 18% category

Are all stationery items taxed under GST?

No, certain stationery items like slate pencils, chalk, and slates are exempt from GST. However, most other stationery products, including pens, paper, and office supplies, attract GST at rates of 12% or 18% .

What is the HSN code for stationery items?

Stationery items are classified under different HSN codes based on their material and usage. Paper-based stationery falls under Chapter 48, while office supplies like pens and pencils are categorized under Chapter 96.

What is the GST on metal-based stationery items?

Metal-based stationery like staplers, filing cabinets, and paper clips attract 18% GST. Certain office desk equipment made of base metal, such as filing cabinets and pen trays, may attract 28% GST under Chapter 83.

Can businesses claim Input Tax Credit (ITC) on stationery purchases?

Yes, businesses purchasing stationery for commercial use can claim Input Tax Credit (ITC) on GST paid. The business must have a valid tax invoice, and the supplier must have deposited the GST to the government

Is there a GST exemption for school stationery?

Basic educational supplies such as textbooks are exempt from GST. However, general school stationery like notebooks (12% GST), pens (18% GST), and geometry boxes (18% GST) are taxable .

What is the GST rate for A4 paper?

A4 paper falls under HSN Code 4820 and is subject to 12% GST. This rate applies to uncoated printing, writing, and office-use paper products, including paper notebooks, exercise books, and similar stationery items

What is the GST rate for school books?

Printed school books, storybooks, and reference materials are exempt from GST under HSN Code 4901.

What is the GST rate on Parker pens?

Parker pens and other luxury or branded pens are taxed at 18% GST under HSN Code 9608. This includes fountain pens, ballpoint pens, and refillable ink pens.

What is the GST rate for pencils?

Regular pencils and colored pencils attract 12% GST under HSN Code 9609. This also includes tailor’s chalk, drawing charcoals, and writing chalks, which fall under the same category .

What is the GST rate for printing services?

Printing services are taxed at 18% GST under HSN Code 9988. This includes printing of books, brochures, paper-based stationery, and commercial printing services .