After the GST 2.0 reform effective 22 September 2025, most school stationery is now Nil-rated: notebooks and exercise books (HSN 4820), pencils, crayons, erasers, sharpeners and maps are all exempt. Pens, markers and highlighters (HSN 9608) attract 18%, while A4/office paper and geometry boxes are 5%. Office tools such as staplers, tape, glue and ink cartridges stay at 18%.
GST Rate on Stationery — Full HSN Table
The current GST rate and HSN code for every common stationery item, updated for the two-slab GST 2.0 structure.
| Stationery Item | HSN | GST Rate | Notes |
|---|---|---|---|
| Notebooks / exercise books | 4820 | Nil | Lined, blank, spiral, graph & lab books |
| Pencils, crayons, pastels | 9609 | Nil | Incl. colour pencils & charcoal |
| Erasers | 4016 | Nil | Exempt from 22 Sep 2025 |
| Pencil sharpeners | 8214 | Nil | Moved from 12% to Nil |
| Maps, atlases, globes, charts | 4905 | Nil | Educational geography items |
| Printed books / textbooks | 4901 | Nil | Board-prescribed & general books |
| Newspapers / periodicals | 4902 | Nil | Printed news & journals |
| A4 / copier / writing paper | 4802 | 5% | Office and printing paper |
| Geometry / maths instrument box | 9017 | 5% | Compass & protractor sets |
| Colour boxes | 9609 | 5% | Reduced from 12% to 5% |
| Pens — ball / gel / fountain | 9608 | 18% | All pens; refills follow the pen |
| Markers & highlighters | 9608 | 18% | Whiteboard & permanent markers |
| Envelopes (paper) | 4817 | 18% | Letter & padded envelopes |
| Staplers & pins | 8305 | 18% | Desktop & handheld staplers |
| Scissors / paper cutters | 8213 | 18% | Office scissors & knives |
| Adhesive tape | 3919 | 18% | Cello, masking, double-sided |
| Glue / office adhesives | 3506 | 18% | Glue sticks, PVA, cement |
| Plastic files & folders | 3926 | 18% | Polypropylene folders & binders |
| Ink cartridges / toner | 8443 | 18% | Printer ink & laser toner |
Rates reflect the GST 2.0 two-slab structure effective 22 September 2025 (56th GST Council). Confirm the exact HSN on the official portal before invoicing.
Why Notebooks Are Nil but Pens Are 18%
GST 2.0 deliberately made core school stationery tax-free to cut education costs, but writing instruments under Chapter 96 (pens, markers) landed in the standard 18% slab. The result is an item-by-item split that surprises many buyers.
Exempt — core learning items
- Notebooks & exercise books (4820)
- Pencils, crayons, pastels, erasers
- Pencil sharpeners
- Maps, atlases, globes & charts
- Printed books & newspapers
Standard slab — instruments & tools
- Pens, gel & fountain pens (9608)
- Markers & highlighters
- Staplers, scissors, tape & glue
- Plastic files, folders & binders
- Ink & toner cartridges
Before 22 September 2025, most writing items sat at 12%. GST 2.0 exempted notebooks and pencils but pushed pens, markers and highlighters up to 18%. If you sell mixed stationery, your invoice now carries three different rates — Nil, 5% and 18% — so line-item HSN accuracy matters more than ever.
Not sure which slab your stationery falls in?
Get My GST Rate →GST on Paper, Books & Newspapers
Paper is split by use. The paper inside a finished notebook is exempt as part of the book, but loose A4, copier and writing paper (HSN 4802) is taxed at 5%. Finished printed books and newspapers remain Nil.
| Paper / Print Item | HSN | GST Rate |
|---|---|---|
| Printed books / textbooks | 4901 | Nil |
| Newspapers & periodicals | 4902 | Nil |
| Notebooks & exercise books | 4820 | Nil |
| A4 / copier / writing paper | 4802 | 5% |
| Cartons, boxes & packaging paper | 4819 | 18% |
Loose office paper (4802) is 5%; the same paper bound into a notebook is exempt.
Run a paper, printing or stationery business? Get your HSN classification reviewed.
Talk to a GST Expert →ITC on Office Stationery
A GST-registered business can claim Input Tax Credit on stationery bought for office use — but only where GST was actually charged. Nil-rated items (notebooks, pencils) carry no tax and so no ITC; pens, files and ink cartridges at 18% do generate claimable credit.
ITC is available when
- Item is taxable (pens, tools, ink at 18%; paper at 5%)
- Bought for business use, not personal
- You hold a valid tax invoice with correct HSN
- The supplier filed GSTR-1 so it shows in your GSTR-2B
ITC is blocked / nil when
- Item is Nil-rated (no tax was paid)
- Stationery gifted to staff over the Section 17(5) gift limit
- Used for making exempt supplies
- Personal-use purchases
- Valid GST invoice with correct HSN
- Right rate on each line (Nil / 5% / 18%)
- Business-use purchase
- Supplier GSTR-1 filed (GSTR-2B match)
- No blocked-credit or gift-limit issue
- Records kept as per GST rules
Because a single stationery bill can now span Nil, 5% and 18% lines, a mis-keyed HSN is the most common cause of ITC mismatch notices for retailers. Get your item master mapped once and your GSTR-2B reconciliations get far cleaner.
Gift Hampers & Stationery Sets
When unrelated stationery items are bundled and sold for a single price, it is a mixed supply — the highest GST rate in the bundle applies to the whole pack. So a hamper mixing Nil notebooks, 5% paper and 18% pens is taxed entirely at 18%.
- A mixed supply (items not naturally bundled) takes the highest rate in the pack — usually 18% once a pen or plastic folder is included.
- A composite supply (naturally bundled, e.g. a notebook sold with a free bookmark) takes the rate of the principal supply.
- Selling components loose at their own rates avoids dragging Nil items up to 18% — price and pack accordingly.
A back-to-school kit that pairs exempt notebooks and pencils with a pen or plastic geometry pouch becomes a mixed supply taxed at 18% on the full MRP. Billing the exempt items separately keeps them Nil-rated.
Frequently Asked Questions
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