Explore updated GST rates and HSN codes for stationery items in India. Learn about Input Tax Credit eligibility and recent tax structure revisions.
The Goods and Services Tax (GST) framework in India has seen revisions affecting various stationery products. Notably, the 47th GST Council meeting adjusted rates for items such as pencil sharpeners, paper knives, and certain inks, increasing them from 12% to 18% to address an inverted tax structure. Specific exemptions were also introduced, effective from July 18, 2022. Subsequently, the 49th GST Council meeting further reduced the rate for pencil sharpeners back to 12%. This article details the current GST structure applicable to different categories of stationery items.
HSN Codes and GST Rates for Various Stationery Items
The GST rates for stationery products in India vary depending on the specific item. The 47th GST Council meeting implemented rate increases on several items like pencil sharpeners, paper knives, cutting blade knives, printing, writing, or drawing inks, paper for aseptic packaging, and drawing and marking instruments, raising their rates from 12% to 18%. However, the 49th GST Council meeting, held on February 18, 2023, reverted the GST rate for pencil sharpeners from 18% to its original 12%.
Most stationery goods, including pens and paper, fall under Chapter 96 of the HSN code system. Exceptions include slates, slate pencils, and chalk sticks, which are completely exempt from GST.
Below is a table outlining the GST rates for stationery items classified under Chapter 96, incorporating the changes from the 47th GST Council meeting, along with their HSN codes (refer here for details).
| Product | GST Rate | HSN Code |
|---|---|---|
| Slate pencils and chalk sticks | NIL | 9609 |
| Slates | NIL | 9610 00 00 |
| Postage or revenue stamps, first-day covers, stamp-postmarks, postal stationery (stamped paper), used or unused, other than those under heading 4907 | 5% | 9704 |
| Pencils (including propelling or sliding pencils), drawing charcoals, crayons, pastels, and tailor’s chalk | 12% | 9608, 9609 |
| Brushes, prepared knots and tufts for brush making, paint pads, and rollers (excluding brushes made from tied twigs or vegetable materials, with or without handles) | 18% | 9603 [Except 9603 10 00] |
| Ballpoint pens, felt-tipped, and other porous-tipped pens, fountain pens, stylograph pens, markers, and other pens, pens, pencils and similar holders, duplicating stylos, parts like caps and clips of the preceding articles, excluding those under heading 9609 | 18% | 9608 |
| Boards with writing or drawing surfaces, framed or unframed | 18% | 9610 00 00 |
| Typewriter or similar ribbons for impressions, on spools or in cartridges, and ink-pads, boxed or unboxed, inked or otherwise | 18% | 9612 |
| Monopods, tripods, bipods, and comparable items | 18% | 9620 00 00 |
| Date, numbering, or sealing stamps, and similar devices (including printing or embossing label devices), designed for hand operation, hand-operated composing sticks, and hand printing sets holding such sticks | 18% | 9611 |
GST Rates on Paper-Based Stationery Products
Beyond Chapter 96, certain paper-based stationery items are categorized under HSN Chapters 48 and 49, each attracting different GST rates.
The 47th GST Council meeting also removed the exemption previously applied to several printed stationery items, including maps, hydrographic charts, wall maps, atlases, topographical plans, and globes. These printed items are now subject to a 12% GST rate.
The table below details the applicable GST rates and HSN codes for paper-based stationery products, reflecting recent changes.
| Product | GST Rate | HSN Code |
|---|---|---|
| Uncoated paper and paperboard used for graphing, writing, printing, and non-perforated punch tape paper and punch cards, in rolls or square/rectangular sheets of any size (excluding paper under heading 4801 or 4803), and hand-made paper and paperboard | 12% | 4802 |
| Uncoated kraft paper and paperboard, in rolls or sheets (excluding those under heading 4802 or 4803) | 12% | 4804 |
| Other uncoated paperboard and paper, in sheets or rolls, untreated except as specified in Note 3 of Chapter 48 | 12% | 4805 |
| Greaseproof papers | 12% | 4806 20 00 |
| Glassine papers | 12% | 4806 40 10 |
| Composite paperboard and paper (made by adhering layers with an adhesive), not surface-coated or impregnated, internally reinforced or otherwise, in rolls or sheets | 12% | 4807 |
| Paper and paperboard, corrugated (glued or otherwise), creped, crinkled, embossed, or perforated, in rolls or sheets (excluding those under heading 4803) | 12% | 4808 |
| Paper and paperboard, coated with China clay, kaolin, or other inorganic substances, with or without a binder, surface-colored, decorated, or printed, in rolls or rectangular/square sheets of any size | 12% | 4810 |
| Boxes, wallets, pouches, and writing compendiums made of paperboard or paper, containing assorted paper stationery | 12% | 4817 30 |
| Exercise books, graph books, and laboratory notebooks | 12% | 4820 |
| Tracing papers, vegetable parchment, and other varnished translucent or transparent papers, rolled or in sheets (excluding greaseproof and glassine paper) | 18% | 4806 [Except 4806 20 00, 4806 40 10] |
| Carbon paper, self-copy paper, and all other transfer or copying papers (including impregnated or coated paper for offset plates and duplicator stencils), printed or otherwise, in rolls or sheets | 18% | 4809 |
| Paperboard, paper, webs of cellulose fibers, and cellulose wadding, surface-colored, coated, covered, impregnated, printed, or surface-decorated in rolls, rectangular or square sheets of any size (excluding those under 4803, 4809, and 4810) | 18% | 4811 |
| Carbon paper, self-copy paper, and other copying/transfer papers (excluding those under heading 4809), duplicator stencils and offset plates, of paper, boxed or otherwise | 18% | 4816 |
| Postcards, envelopes, letter cards, and correspondence cards, of paper or paperboard (other than those under HSN 4817 30, including writing blocks) | 18% | 4817 [Excluding 4817 30] |
| Cartons, bags, cases, boxes, and similar containers made of paper, paperboard, cellulose wadding or webs of cellulose fibers, letter trays, box files used in offices, shops, or similar environments | 18% | 4819 |
| Registers, order books, letter pads, account books, receipt books, memorandum pads, diaries, blotting-pads, interleaved carbon sets, file covers, binders (loose-leaf or other), manifold business forms, folders, and book covers | 18% | 4820 |
| Printed maps, globes, hydrographic charts, wall maps, atlases, and topographical plans | 12% | 4905 |
GST on Metal Stationery Items
Some stationery products and writing instruments crafted from metal are categorized under HSN Chapter 83. The following table lists the applicable GST rates and HSN codes for these metal-based stationery items.
| Product | GST Rate | HSN Code |
|---|---|---|
| Paper trays, filing cabinets, card-index cabinets, paper rests, office-stamp stands, pen trays, and base metal office or desk equipment, excluding office furniture | 18% | 8304 |
| Fittings for looseleaf binders or files, paper clips, letter corners and clips, indexing tags, and staples in strips of base metal | 18% | 8305 |
| Nameplates, sign plates, address, and similar plates, numbers, letters, and other symbols made of base metal | 18% | 8310 |
| Pencil sharpening machines | 12% | 8475 |
Note: The GST rate for pencil sharpening machines was reduced to 12% following a decision at the 49th GST Council meeting, aligning with the rate for manual pencil sharpeners mentioned earlier in the text.
GST Rates for Printing Services
While printing goods fall under HSN Chapters 48 and 49, printing services are classified under Chapter 99, specifically “Manufacturing services on physical inputs (goods) owned by others.” Below are the applicable GST rates for printing services.
| Product | GST Rate | HSN Code |
|---|---|---|
| Job work for printing books (including Braille books), periodicals, newspapers, journals, and other goods under Chapters 48 and 49, which are either IGST exempt or attract a 5% levy | 5% | 9988 |
| Job work for printing goods under Chapters 49 or 48 that attract a 12% IGST | 12% | 9988 |
| Services involving treatment or processing of another person’s goods related to printing journals, books, Braille books, newspapers, and all goods under Chapter 48 or 49, which are either IGST exempt or attract a 5% levy | 5% | 9988 |
| Services related to treatment or processing of another person’s goods corresponding to printing all goods under Chapters 49 or 48 that attract a 12% IGST | 12% | 9988 |
| Publishing, printing, and reproduction services | 18% | 9989 |
As per a recent Authority for Advance Rulings (AAR) 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 under GST. However, printing answer booklets incurs a 12% GST levy. More details on GST applicability for printing answer booklets can be found here.
Input Tax Credit (ITC) on Stationery Items under GST
Input Tax Credit (ITC) can be claimed for the supply of stationery items under GST, provided these goods are used for business purposes. Furthermore, these goods and services must not be included in any specified negative lists. If stationery costs are incurred at a corporate or office level, the total expense should be proportionally allocated across all divisions to claim ITC.
The rate hike on stationery items, enacted by the 47th GST Council meeting, has raised concerns about retail inflation. Many manufacturers anticipate that increased GST on stationery in India could lead to a 4-6% rise in retail prices, potentially affecting lower-income households more significantly.
