GST on Stationery 2025: Notebooks, Pens, Paper & Office Supplies
Most stationery items attract 12% GST — notebooks (HSN 4820), pens (HSN 9608), pencils (HSN 9609), paper (HSN 4802), envelopes, and diaries all fall in the 12% slab. Office tools like staplers, scissors, tape, files, folders, and ink cartridges attract 18% GST. Businesses can claim ITC on stationery used for office purposes.
12%
GST rate on the most common stationery items — notebooks, pens, pencils, paper, and envelopes. Educational textbooks prescribed by a board are 0% GST, but generic notebooks and writing pads are 12% regardless of who buys them.
GST Rate on Stationery Items — Complete HSN Code Table
| Stationery Item | HSN Code | GST Rate | Notes |
|---|---|---|---|
| Notebooks / Exercise books | 4820 | 12% | Lined, blank, spiral-bound; all generic notebooks |
| Notepads / Writing pads | 4820 | 12% | Ruled or blank; sticky notes also 12% |
| Diaries / Planners / Organizers | 4820 | 12% | Personal diary, desk planner, academic planner |
| Ballpoint / Gel / Rollerball pens | 9608 | 12% | All ballpoint, felt-tip, gel, and roller pens |
| Fountain pens / Ink pens | 9608 | 12% | Including calligraphy pens |
| Pencils (regular, coloured, mechanical) | 9609 | 12% | Includes charcoal pencils and crayons |
| Pen refills / Pencil leads | 9608 / 9609 | 12% | Refills follow the pen HSN code |
| Uncoated printing/writing paper | 4802 | 12% | A4 copy paper, letterhead paper, bond paper |
| Envelopes (paper) | 4817 | 12% | Letter envelopes, window envelopes, padded envelopes |
| Printed books (educational textbooks) | 4901 | 0% | Textbooks, children's picture books; board-prescribed books |
| Newspapers / Journals | 4902 | 0% | Printed newspapers and periodicals only |
| Staplers | 8305 | 18% | Desktop and handheld staplers; stapler pins also 18% |
| Scissors / Paper cutters | 8213 | 18% | Office scissors, stationery knives, rotary cutters |
| Adhesive tape / Sticky tape | 3919 | 18% | Clear tape, masking tape, double-sided tape |
| Files / Folders (plastic) | 3926 | 18% | Polypropylene folders, binders, document holders |
| Files / Folders (cardboard/paper) | 4820 | 12% | Paper-based files and folders |
| Ink cartridges / Toner cartridges | 8443 | 18% | Printer ink cartridges and laser toner |
| Liquid ink (for pens) | 3215 | 18% | Fountain pen ink, stamp pad ink, permanent marker ink |
| Rubber erasers | 4016 | 12% | Pencil erasers, art erasers |
| Geometry boxes / Mathematical instrument sets | 9017 | 18% | Compass, protractor sets used in schools |
| Whiteboard markers / Highlighters | 9608 | 12% | Permanent markers, highlighter pens |
| Glue sticks / Office adhesives | 3506 | 18% | PVA glue, glue sticks, rubber cement |
| Stationery gift sets / Hampers (mixed supply) | Mixed | 18% | Highest rate applies to mixed supply bundle |
ITC on Stationery for Businesses
GST-registered businesses can claim Input Tax Credit (ITC) on stationery purchased for office and business use. Key conditions:
- The stationery must be used in the course or furtherance of business (not personal use).
- You must have a valid GST invoice from a registered supplier.
- The supplier must have filed their GSTR-1 so the purchase reflects in your GSTR-2B.
- ITC is blocked if stationery is used for making exempt supplies or is gifted to employees (Section 17(5) blocks ITC on gifts exceeding ₹50,000 per recipient per year).
- Maintain invoices for at least 8 years as per GST record-keeping rules.
Quick Reference: Stationery GST Rates by Category
| Category | Items | GST Rate |
|---|---|---|
| Writing instruments | Pens, pencils, crayons, markers, highlighters, pen refills | 12% |
| Paper-based products | Notebooks, notepads, diaries, paper, envelopes, paper files | 12% |
| Office tools | Staplers, scissors, tape, glue, plastic files/folders, geometry boxes | 18% |
| Printer consumables | Ink cartridges, toners, liquid ink | 18% |
| Educational books | Textbooks (prescribed), children's picture books, newspapers | 0% |
| Mixed stationery bundle | Gift hampers, stationery sets with mixed items | 18% (highest rate) |
Frequently Asked Questions
What is the GST rate on notebooks and exercise books?
Notebooks, exercise books, and writing pads (lined or blank) attract 12% GST under HSN code 4820. This applies to A4 notebooks, school exercise books, composition notebooks, spiral-bound pads, and similar writing products. Educational textbooks prescribed by educational boards are taxed at 0% GST, but generic notebooks and exercise books — even if used by students — are taxable at 12%. Always check that the HSN code on your purchase invoice reads 4820 for proper ITC claim.
What GST rate applies on pens and pencils?
Ballpoint pens attract 12% GST under HSN 9608. This includes ballpoint pens, felt-tipped pens, gel pens, and rollerball pens. Pencils (including coloured pencils and crayons) attract 12% GST under HSN 9609. Fountain pens and ink pens are also taxed at 12% under HSN 9608. Pen refills are taxed at 12% GST. Ink (liquid ink for pens/cartridges) is taxed at 18% GST under HSN 3215. So writing instruments attract 12%, but their ink components can be 18%.
Is stationery bought for school children taxed differently?
No. There is no GST exemption for stationery purchased for school children (unless it is specifically prescribed educational textbooks). School notebooks, pens, pencils, geometry boxes, and similar items all attract their standard GST rates — 12% for most writing instruments and books, 18% for items like staplers, scissors, and tape. The 0% GST rate applies only to printed books including educational textbooks (HSN 4901), newspapers (HSN 4902), and maps/charts — not general stationery.
Can a business claim ITC on office stationery purchases?
Yes. Businesses registered under GST can claim Input Tax Credit (ITC) on stationery purchased for use in their business (office supplies, writing materials, files, printer consumables). The stationery must be used in the course or furtherance of business — not for personal consumption. You need a valid GST invoice from a registered supplier showing the correct HSN code and GST rate. ITC is not available if the stationery is used for exempt supplies or personal use. Maintain a proper record of invoices for ITC claims.
What is the GST rate on stationery items included in a gift hamper?
When stationery items are sold as part of a gift hamper or stationery set (mixed bundle), they form a mixed or composite supply. If it is a mixed supply (combination of items not naturally bundled), the highest GST rate among all items in the hamper applies to the entire hamper. For example, if a hamper includes notebooks (12%), pens (12%), and a folder (18%), the entire hamper is taxed at 18% — the highest rate in the bundle. If the stationery set is naturally sold together (a pen-pencil set), the rate of the principal supply applies.
Last updated: 3 June 2026. This page is for informational purposes only. GST rates are subject to change via GST Council notifications. Always verify HSN codes and rates on the CBIC portal before filing returns or raising invoices.
◆ Available in 71 Cities
Gst On Stationery Near You
Expert CA/CS assistance for gst on stationery 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