Understanding the GST Rate for Printed Stationery in India

India’s Goods and Services Tax (GST) plays a crucial role in determining the tax rates for various goods and services, including stationery items. Specifically, the GST rate for printed stationery items is typically 18%, covering items such as notebooks, writing pads, and other printed materials used for writing or office purposes. However, it's essential to note that some specific items may fall under different rates, so it's always best to check the latest notifications from the GST Council or consult a tax professional for the most accurate and up-to-date information.

Classification of Stationery Products under HSN Code

The majority of stationery products, including pens, are classified under Chapter 96 of the Harmonized System of Nomenclature (HSN) code system. However, slate pencils, chalk, and slates are not subject to any GST. All other stationery products are taxable under GST at the following rates:

Items with 12% GST

Pens (excluding fountain pens, stylograph pens) Pencils, crayons, pastels, drawing charcoal, writing or drawing chalks, and tailor’s chalk Brushes, including hand-operated mechanical floor sweepers, hand sieves and hand riddles, fountain pens, stylograph pens and other pens, and typewriter or similar ribbons Boards with writing or drawing surface (whether or not framed) Uncoated paper and paperboard, including greaseproof paper, glassine paper, and composite paper Aseptic packaging paper Boxes, pouches, wallets, and writing compendiums of paper or paperboard containing an assortment of paper stationery, including writing blocks Cartons, boxes, and cases of corrugated paper or paperboard Exercise books, graph books, and laboratory notebooks

Items with 18% GST

Carbon paper, self-copy paper, and other copying or transfer papers, including coated or impregnated paper for duplicator stencils or offset plates, whether or not printed in rolls or sheets Envelopes, letter cards, plain postcards, and correspondence cards of paper or paperboard (excluding boxes, pouches, wallets, and writing compendiums of paper or paperboard containing an assortment of paper stationery, including writing blocks) Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries, and similar articles, exercise books, blotting-pads, binders, looseleaf or other folders, file covers, manifold business forms, interleaved carbon sets, and other articles of stationery, paper or paperboard, and book covers of paper or paperboard (including albums for samples or for collections) Paper or paperboard labels of all kinds, whether or not printed

For a detailed and comprehensive understanding of the classification and GST rates for stationery items, one should refer to the official HSN code and consult the latest notifications from the GST Council.

If you need further assistance or information regarding GST rates for printed stationery, please consult a tax professional or the GST Council's official website.

For any inquiries or for more information, you may contact:

Islam
Phone No: 91 9870105699
Email: islammohddelhi@