GST on Books & Stationery — Exempt or Taxable?

Yes. E-books and digital books (downloaded or streamed) are treated as a digital content service under SAC 9984 and attract 18% GST — unlike printed books, which are exempt. If a printed book is bundled with a digital access code, GST applies only to the digital component.

No. Printed competition and coaching study material sold as books falls under HSN 4901 and is exempt from GST. However, the same content sold as a digital download or online course carries 18% GST on the digital portion.

Yes. All printed books, including religious texts — Quran, Bible, Bhagavad Gita, Guru Granth Sahib and any other scripture — are exempt under HSN 4901. The exemption does not depend on the subject matter of the book.

Printed newspapers, journals, periodicals and magazines are exempt from GST (nil) under HSN 4902. But a digital news or magazine subscription is a digital service and attracts 18% GST, the same as an e-book.

The GST Council keeps printed books in the exempt schedule to protect affordable access to education. E-books are classified as digital content services (SAC 9984), a different category taxed at 18%. So a physical copy can cost less than the identical digital one purely on tax.

Nil. Under the GST 2.0 reform effective 22 September 2025, notebooks, exercise books, graph books and laboratory notebooks (HSN 4820) were moved from 12% to nil, making student notebooks tax-free.

Nil. From 22 September 2025, pencils, crayons, pastels, erasers and sharpeners were cut to nil under GST 2.0 (pencils and crayons from 12%, erasers from 5%). These core school items now carry no GST.

5%. Under GST 2.0, geometry boxes, maths sets and drawing-instrument sets (HSN 9017) were reduced from 12% to 5% — cheaper than before, but not fully exempt like pencils and notebooks.

18%. Pens — ball-point, felt-tip, marker and fountain pens under HSN 9608 — remain at 18% GST and were not reduced by GST 2.0. This is a common point of confusion because pencils became nil while pens stayed at 18%.

18%. Registers, account books, diaries, letter pads and similar non-education articles under HSN 4820 attract 18% GST. Only notebooks and exercise books within 4820 were moved to nil; other 4820 items stay at 18%.

18%. Staplers (HSN 8472), calculators (8470) and scissors (8213) fall in the office-machine/tools categories taxed at 18%. They were not part of the nil-rated student-stationery relief.

No, not for exempt goods. Since printed books and most study stationery are exempt, ITC on inputs such as paper and printing is blocked. A seller of taxable items (pens, e-books, registers) can claim ITC on those. Shops selling both must apportion input credit under Rule 42.

If you deal only in exempt goods such as printed books and newspapers, registration is not required regardless of turnover. Once you sell any taxable item (pens, e-books, registers) you must register after aggregate turnover crosses ₹40 lakh for goods (₹20 lakh in special-category states), or immediately if selling taxable goods through an e-commerce operator.

No. Used and second-hand printed books are still books under HSN 4901 and remain exempt from GST, whether sold by a shop or an individual. The exemption is not affected by the book being pre-owned.

No. Printed books and newspapers were already exempt (nil) and stay exempt under GST 2.0. What changed on 22 September 2025 is that notebooks, pencils, crayons, erasers and sharpeners were also moved to nil, and geometry boxes to 5%.