GST on Books, Newspapers & Stationery in India
Last updated: 3 June 2026
Short answer: All printed books are EXEMPT from GST (0% — HSN 4901), including textbooks, fiction, religious books, and competition guides. Newspapers and magazines are also exempt. However, e-books attract 18% GST. Stationery items (pens, notebooks, staplers) range from 12% to 18% GST.
0%
GST on all printed books in India — educational, religious, fiction, competition prep, Braille — all are in the exempt category under HSN 4901. The exemption has no conditions based on book content or price.
GST Rates — Complete HSN Table
| Item | HSN Code | GST Rate | Notes |
|---|---|---|---|
| Printed books (all types) | 4901 | 0% (Exempt) | Incl. educational, religious, fiction, competition books |
| Braille books / materials | 4901 | 0% (Exempt) | Fully exempt |
| Children's colouring books | 4903 | 0% (Exempt) | Picture books, drawing/colouring books for children |
| Newspapers (daily/weekly) | 4902 | 0% (Exempt) | All languages; print editions |
| Journals, periodicals, magazines | 4902 | 0% (Exempt) | Print editions only |
| Maps, charts, globes (printed) | 4905 | 0% (Exempt) | Educational/official maps |
| E-books / digital books | 9984 | 18% | Digital content; treated as service |
| Online magazine / digital news subscription | 9984 | 18% | Digital delivery; same as e-book |
| Notebooks / exercise books (printed/ruled) | 4820 | 12% | Registers, writing books with printed ruling |
| Diaries, address books, planners | 4820 | 12% | |
| Pens (ball-point, felt-tip, marker) | 9608 | 12% | |
| Pencils, crayons, chalk | 9609 | 12% | |
| Staplers | 8472 | 18% | Office machine category |
| Calculators | 8470 | 18% | |
| Scissors | 8213 | 18% | |
| Geometry box sets | 9017 | 12% | Drawing instruments |
| Eraser / rubber | 4016 | 12% | |
| Sharpeners | 8214 | 12% | |
| Printed maps as tourist merchandise | varies | 12% | Commercially printed tourist maps by private entities |
Physical Books vs E-Books vs Stationery — Side-by-Side
| Product | Format | GST Rate | ITC Available to Seller? |
|---|---|---|---|
| NCERT Textbook | Printed | 0% | No (exempt supply) |
| Same NCERT as PDF download | Digital | 18% | Yes |
| Novel (any genre) | Printed | 0% | No |
| Kindle / e-reader book | Digital | 18% | Yes |
| Newspaper (Times of India print) | Printed | 0% | No |
| Digital news subscription | Digital | 18% | Yes |
| Ruled notebook | Physical | 12% | Yes |
| Ball-point pen | Physical | 12% | Yes |
Why Are Books Exempt But E-Books Taxed?
The GST Council specifically placed printed books in the exempt schedule to protect affordable access to education and knowledge. E-books are classified as "information technology software" or "digital content services" — a different category that attracts 18% GST across the board. This creates an anomaly where a physical copy costs less (from a tax standpoint) than a digital one, even though they contain identical content.
The GST Council has discussed equalising this treatment, but as of June 2026, the 18% rate on e-books remains unchanged.
Input Tax Credit (ITC) on Books & Stationery
Since printed books are exempt from GST, book publishers and sellers cannot claim ITC on inputs used in producing exempt books. A publisher who buys paper and printing services cannot offset that input GST against output tax because the final supply (the book) is exempt.
For stationery items (pens, notebooks, etc.), sellers can claim ITC on inputs since these are taxable supplies. Businesses purchasing stationery for office use can also claim ITC if used in their taxable business activities.
Frequently Asked Questions
Is GST charged on e-books or digital books?
Yes. E-books and digital books (downloaded or streamed) are treated as digital content/software services and attract 18% GST. This is different from physical printed books which are fully exempt. If you buy a printed book bundled with a digital access code, the GST applies only to the digital component.
Do competition preparation books (like UPSC, JEE guide books) attract GST?
No. Printed competition books, UPSC guides, JEE/NEET preparation books, and coaching study material sold in printed book form fall under HSN 4901 and are exempt from GST. However, if the same content is sold as a digital download or online course, 18% GST applies on the digital portion.
Are religious books (Quran, Bible, Bhagavad Gita) exempt from GST?
Yes. All printed books including religious texts — Quran, Bible, Bhagavad Gita, Granth Sahib, and any other religious scripture — are exempt from GST under HSN 4901 (printed books). There is no distinction based on the subject matter of the book.
What GST rate applies on notebooks and exercise books?
Notebooks with printed lines/ruling (exercise books, registers) attract 12% GST under HSN 4820. Blank/unruled note pads may attract 5% depending on classification. Writing pads and diaries are generally 12%. If in doubt, check the specific HSN code on the purchase invoice.
Why are printed books exempt from GST in India?
Printed books are exempt from GST because they are considered essential education and knowledge-dissemination tools. The GST Council kept books, newspapers, periodicals, and journals in the exempt category to keep education affordable and encourage literacy. This exemption applies uniformly — there is no distinction between expensive academic books and cheap fiction novels.
Related Articles
◆ Available in 71 Cities
Gst On Books Near You
Expert CA/CS assistance for gst on books across India. Click your city for local details.
→
New Delhi
→
Mumbai
→
Bengaluru (Bangalore)
→
Hyderabad
→
Chennai
→
Kolkata
→
Pune
→
Ahmedabad
→
Noida (UP)
→
Gurgaon (Gurugram)
→
Jaipur
→
Lucknow
→
Chandigarh
→
Surat
→
Kochi (Cochin)
→
Faridabad
→
Ghaziabad
→
Greater Noida
→
Panipat
→
Sonipat
→
Manesar (IMT)
→
Dharuhera
→
Mathura
→
Palwal
→
Agra
→
Kosi Kalan
→
Aligarh
→
Khair
→
Jewar (Noida International Airport)
→
Kanpur
→
Varanasi (Kashi)
→
Prayagraj (Allahabad)
→
Meerut
→
Bareilly
→
Moradabad
→
Gorakhpur
→
Firozabad
→
Saharanpur
→
Muzaffarnagar
→
Bulandshahr
→
Hapur
→
Karnal
→
Kurukshetra
→
Ambala
→
Hisar
→
Rohtak
→
Yamunanagar
→
Rewari
→
Bhiwani
→
Jodhpur
→
Udaipur
→
Kota
→
Ajmer
→
Bikaner
→
Ludhiana
→
Amritsar
→
Jalandhar
→
Patiala
→
Mohali (SAS Nagar)
→
Bathinda
→
Dehradun
→
Haridwar
→
Rudrapur
→
Shimla
→
Solan (Baddi-Barotiwala-Nalagarh)
→
Bhopal
→
Indore
→
Gwalior
→
Jammu
→
Srinagar
→
Panchkula