All printed books are exempt from GST (nil, HSN 4901) — textbooks, fiction, religious and competition books alike. Newspapers, journals and children's picture books are also nil. Under the GST 2.0 reform (from 22 September 2025), common study stationery — notebooks, exercise books, pencils, crayons, erasers and sharpeners — was moved to nil too. But e-books attract 18% and pens attract 18%.
GST Rates on Books & Stationery — Full HSN Table
Item-wise GST rate and HSN code for books, newspapers and every common stationery product, updated for the two-slab GST 2.0 structure effective 22 September 2025.
| Item | HSN | GST Rate | Notes |
|---|---|---|---|
| Printed books (all types) | 4901 | Nil | Educational, religious, fiction, competition prep |
| Braille books & materials | 4901 | Nil | Fully exempt |
| Children's picture / colouring books | 4903 | Nil | Picture, drawing & colouring books |
| Newspapers (daily / weekly) | 4902 | Nil | All languages · print editions |
| Journals, periodicals, magazines | 4902 | Nil | Print editions only |
| Maps, charts, globes (printed) | 4905 | Nil | Educational / official maps |
| Notebooks & exercise books | 4820 | Nil | GST 2.0: cut from 12% → nil |
| Pencils, crayons, pastels | 9609 | Nil | GST 2.0: cut from 12% → nil |
| Erasers & sharpeners | — | Nil | GST 2.0: erasers 5% → nil |
| Geometry / maths box, drawing sets | 9017 | 5% | GST 2.0: cut from 12% → 5% |
| E-books / digital books | 9984 | 18% | Digital content — treated as a service |
| Digital news / magazine subscription | 9984 | 18% | Same as e-book |
| Pens (ball-point, felt-tip, fountain) | 9608 | 18% | Writing instruments stay at 18% |
| Registers, account books, diaries | 4820 | 18% | Non-education 4820 items |
| Staplers, calculators, scissors | 8472/8470/8213 | 18% | Office machines / tools |
Rates reflect the GST 2.0 two-slab structure effective 22 September 2025. Classification can turn on the exact HSN sub-heading — confirm on the official GST portal before invoicing.
Printed Books vs E-Books — Why the Difference?
The format decides the tax. A printed book is a nil-rated good under HSN 4901; the same title as an e-book is a digital service under SAC 9984 and attracts 18%. Identical content, very different GST.
Printed books & newspapers
- Textbooks, novels, religious & competition books
- Newspapers, journals, magazines (print)
- Children's picture & colouring books
- Braille books & printed maps
- No GST charged to the buyer
E-books & digital content
- E-books & PDF downloads
- Kindle / e-reader titles
- Digital news & magazine subscriptions
- Online course material / digital access codes
- Taxed as an OIDAR / digital service
Nil Printed textbook
18% Same book as e-book
If a printed book is sold with a digital access code or companion app, only the digital component carries 18% GST — the printed book portion stays nil. Price and invoice the two elements separately to avoid taxing the exempt book.
Selling books or e-books online and unsure how to invoice mixed supplies?
Talk to a GST Expert →Stationery That Became Tax-Free on 22 Sep 2025
The 56th GST Council meeting rationalised rates into a two-slab 5% / 18% structure from 22 September 2025 and moved core student stationery down to nil — a real change from the earlier 12% these items carried.
Writing instruments were not reduced — pens (ball-point, felt-tip and fountain, HSN 9608) remain at 18%, as do registers, diaries, staplers and calculators.
| Item | Old GST | New GST | Change |
|---|---|---|---|
| Notebooks / exercise books | 12% | Nil | Cheaper |
| Pencils, crayons, pastels | 12% | Nil | Cheaper |
| Erasers | 5% | Nil | Cheaper |
| Geometry / maths box | 12% | 5% | Cheaper |
| Pens (9608) | 18% | 18% | Unchanged |
| E-books | 18% | 18% | Unchanged |
Printed books, newspapers and children's picture books were already nil and stay nil.
Run a stationery or bookshop and need your invoices & HSN codes re-checked for GST 2.0?
Get GST Rate Advice →ITC on Books & Stationery — What You Can Claim
Because printed books and now most study stationery are exempt (nil), sellers of these items cannot claim Input Tax Credit on inputs like paper and printing — ITC is blocked on exempt supplies. Taxable items (pens, e-books, registers) do carry ITC.
ITC generally available
- Sale of pens, staplers, calculators, registers
- E-books & digital subscriptions (18%)
- Geometry / maths boxes (5%)
- Office stationery bought for a taxable business
ITC blocked (exempt supply)
- Printed books, textbooks, novels
- Newspapers, journals, magazines
- Notebooks, pencils, crayons, erasers
- Inputs used only to make these exempt goods
A shop selling both books (exempt) and pens/e-books (taxable) makes mixed supplies — you must apportion input GST and reverse the credit attributable to exempt sales under Rule 42. Getting this split right protects you at assessment.
Do Booksellers Need GST Registration?
- A dealer in only exempt goods (printed books, newspapers) is not required to register, whatever the turnover.
- Selling any taxable item (pens, e-books, registers) means registration once aggregate turnover crosses ₹40 lakh (goods) — or ₹20 lakh in special-category states.
- Selling through an e-commerce operator (Amazon, Flipkart) generally requires registration for taxable goods regardless of turnover.
Frequently Asked Questions
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