Stationery items like pens, paper, notebooks, and office supplies are essential products for students, professionals, and businesses alike. Under the Goods and Services Tax (GST) regime in India, these items fall under various tax slabs depending on their classification.
This blog explains the GST rates applicable to common stationery items, how they are categorized under the HSN code system, and what businesses and consumers should keep in mind when buying or selling these products.
Introduction
India adopted its GST regime in July 2017, replacing many indirect taxes with a single tax. GST has many advantages in filing, compliance, etc., but it also brings standard rates for a variety of things, including stationery items.
For schools, offices, art suppliers and stationery product companies, it is vital to know the GST rates that apply to pens, pencils, notebooks, papers and many other things. The rate of tax on these items varies from 0% to 18%, depending on how they are classified in the HSN (Harmonized System of Nomenclature) Code list.
HSN Codes for Stationery Products
HSN codes are international product classification numbers used to categorize goods systematically. In GST, every product is assigned an HSN code, and the applicable tax rate is linked to it.
For stationery items, the relevant HSN codes mostly fall under the chapters 48, 49, 96, and others, depending on the product type.
- Chapter 48 – Paper and paperboard; articles of paper
- Chapter 49 – Printed books, brochures, newspapers
- Chapter 96 – Pens, pencils, markers, art supplies, etc.
The GST rate is determined based on the HSN description and use case, not just the common product name.
Impact on Small Businesses and Consumers
For stationery retailers and wholesalers, understanding GST classification is vital for –
- Charging the correct rate to customers
- Filing accurate GST returns
- Avoiding penalties and audits
Retailers must ensure proper invoicing with HSN codes and rates clearly mentioned. GST returns (GSTR-1 and GSTR-3B) should match sales and purchases with the appropriate tax rates.
For consumers, the GST rate affects the final price of stationery goods. While books remain tax-free, other items like pens and files carry 12 to 18% GST, indirectly increasing education costs in private settings.
GST Rates for Common Stationery Items
| Item | HSN Code | GST Rate | Remarks |
| Ball pens, gel pens, refills | 9608 | 18% | Treated as finished writing instruments |
| Wooden pencils, black lead pencils | 9609 | 12% | Considered essential, especially for education |
| Pen refills and ink | 9608 | 18% | Processed item, taxed as per accessories |
| Notebooks, registers, writing pads | 4820 | 12% | Widely used in schools and offices |
| Exercise books (school use) | 4820 | 12% | Not exempt unless notified under special cases |
| Plain/copier/printing paper | 4802 | 12% | Generic paper is used in offices |
| Envelopes, files, folders (paper-based) | 4820 | 18% | Finished paper products attract a higher rate |
| Crayons, markers, and sketch pens | 9609 | 18% | Used for art and craft |
| Drawing/coloring books for children | — | 0% | Fully exempt as part of educational material |
| Art brushes and painting tools | 9603/9609 | 18% | Taxed under the tools category |
| Educational books | 4901 | 0% | Exempt to promote education |
| Diaries, calendars, planners | 4820/4901 | 12% or 18% | Depends on production quality and design features |
Why the Rates Vary?
The GST rates on stationery items are not uniform because different products fall into different usage categories, manufacturing complexities, and tax priorities. Here’s why –
- Essential vs Non-Essential Use – Items that are directly linked to education, like textbooks or drawing books for children, are exempt or taxed at a lower rate to encourage learning. On the other hand, products like luxury pens or printed planners are taxed higher as they’re considered non-essential.
- Degree of Processing – Basic paper may be taxed at 12%, while value-added products like laminated folders or printed diaries are taxed at 18% due to higher production and branding costs.
- End User Impact – GST aims to balance affordability for end-users like students and schools with revenue collection. Hence, tax rates are aligned with how the product is typically used: school-use notebooks at 12%, but art pens used commercially at 18%.
- Encouragement or Disincentive – In some cases, the tax rate serves to promote or limit the use of certain items. For example, reducing tax on books but keeping luxury stationery at a higher slab.
Can GST Be Claimed on Stationery Purchases?
Yes, businesses registered under GST can claim Input Tax Credit (ITC) on stationery purchases used for business purposes. This includes –
- Office supplies (pens, paper, files)
- Printed materials for business operations
- Invoices and letterheads
To claim ITC –
- The business must be registered
- Purchase invoices must be in the business’s name and contain the GSTIN
- The supplier must have filed returns showing the sale
Note – No ITC is allowed for personal use purchases or for businesses under the composition scheme.
GST Compliance Tips for Stationery Sellers
For stationery dealers, distributors, and retail shop owners, accurate GST compliance is key to avoiding penalties and maintaining trust with customers and vendors. Here are a few practical tips –
- Correct Product Classification – Always assign the right HSN code and verify the applicable GST rate for each item you stock. Even small misclassifications can lead to tax mismatches and notices.
- Use Standardized Invoicing – Ensure all invoices mention HSN codes, GST rates, and buyer GSTINs (if applicable). This makes it easier to file returns and claim input tax credits accurately.
- Track Input Tax Credit (ITC) – Maintain records of all GST paid on purchases. For eligible business expenses like office stationery, claiming ITC reduces your overall tax liability.
- Stay Updated on Notifications – GST rates may change with government updates. Subscribe to official GST circulars or consult your tax advisor regularly to stay compliant.
- File Returns on Time – Submit GSTR-1 and GSTR-3B monthly to avoid late fees and interest. Also, reconcile your books with the GST portal to detect any errors early.
- Use Accounting Software – Invest in GST-enabled billing or accounting software that supports product-wise HSN codes, auto-calculates tax, and generates compliant invoices.
Conclusion
GST on stationery products, pens, and paper varies depending on the item and its usage. While educational items like books and drawing books are exempt, most other goods fall under 12% or 18% slabs. Businesses must stay updated with classification and HSN codes to charge the right tax, claim input credit, and stay compliant.
Consumers, too, should understand these tax rates to know what’s being charged and why. In the larger picture, GST aims to streamline taxation and understanding its impact on everyday items like stationery helps both buyers and sellers stay informed and responsible.
Related Services
References
https://tutorial.gst.gov.in/
https://www.gst.gov.in/
