GST on stationery items was revised at the 47th GST Council meeting. These include items such as pencil sharpeners, paper knives, and printing, writing, or drawing ink, whose GST rates were hiked to 18% from 12% to correct the inverted tax structure. There were some exemptions granted as well to apply from 18th July 2022. Pencil sharperners underwent rate cut at the 49th GST Council meeting too. Below, we elaborate on the current structure of GST on stationery items.
GST Rate on Stationery Items and HSN Codes
The applicability ofGST on stationery in India differs across stationery items. Moreover, the 47th GST Council raises the GST rates on some stationery items, such as pencil sharpeners, paper knives, knives with cutting blades, printing, writing, or drawing ink, paper for aseptic packing, and drawing and marking out instruments, from 12% to 18%. Whereas, the pencil sharpeners saw a rate cut later on at the 49th GST Council meeting held on 18th February 2023 from 18% to 12%, restoring the original rate.
While most stationery items, including pens and paper, fall under chapter 96 of the HSN code, some exceptions exist. Slates, slate pencils, and chalk sticks are exempt from GST.
Below, we tabulate the applicable rates ofGST on stationery items listed under chapter 96 after the changes made by the 47th GST Council meeting went into effect, along with theirHSN codes.
| Product | GST Rate | HSN Code |
| Slate pencils and chalk sticks | NIL | 9609 |
| Slates | NIL | 9610 00 00 |
| Slate pencils and chalk sticks | NIL | 9609 |
| Postage or revenue stamps, first-day covers, stamp-postmarks, postal stationery (stamped paper), whether or not used, other than those under heading 4907 | 5% | 9704 |
| Pencils (including propelling or sliding pencils), drawing charcoals, crayons, pastels, and tailor’s chalk | 12% | 9608, 9609 |
| Brushes, prepared knots and tufts for brush making, paint pads, and rollers (excluding brushes, which are made by tying together of twigs or vegetable materials, irrespective of whether or not they have handles) | 18% | 9603 [Except 9603 10 00] |
| Ballpoint pens, felt-tipped, and other porous-tipped pens, fountain pens, stylograph pens, markers, and other pens, pens, pencils and other similar holders, duplicating stylos, parts like caps and clips of the preceding articles, excluding those under heading 9609 | 18% | 9608 |
| Boards, with writing or drawing surface, framed or otherwise | 18% | 9610 00 00 |
| Typewriter/similar ribbons, utilised for giving impressions, irrespective of whether on spools or in cartridges and ink-pads, with or without a box, inked or otherwise. | 18% | 9612 |
| Monopods, tripods, bipods, and similar articles | 18% | 9620 00 00 |
| Date, numbering, or sealing stamps, and the like (including printing or embossing label devices), designed for operating in hand, hand-operated composing sticks, and hand printing sets which hold such composing sticks | 18% | 9611 |
GST Rates on Paper Based Stationery Products
In addition to chapter 96, some of the paper-based stationery products are listed under HSN code chapter 48 and 49, and attract different GST rates.
Moreover, the 47th GST Council meeting removed the exemption granted to a few printed stationery items, namely maps and hydrographic or other types of closely-related charts, including wall maps, atlases, topographical plans, and globes. These printed stationery items will now attract a GST rate of 12%.
The applicable rates of GST on stationery items, which are paper-based, and their HSN Codes, after the recent changes, are listed below.
| Product | GST Rate | HSN Code |
| Uncoated paper and paperboard, which are used for various graphing purposes, writing, printing, and non-perforated punch tape paper and punch cards, in the form of rolls or square or rectangular sheets, of any size (excluding paper that falls under heading 4801 or 4803), and hand-made paper and paperboard | 12% | 4802 |
| Uncoated kraft paper and paperboard, whether in rolls or sheets, (excluding those under heading 4802 or 4803) | 12% | 4804 |
| Other uncoated paperboard and paper, whether in sheets or rolls, without being processed or worked upon except in the ways specified in the Note 3 given in Chapter 48 | 12% | 4805 |
| Greaseproof papers | 12% | 4806 20 00 |
| Glassine papers | 12% | 4806 40 10 |
| Composite paperboard and paper, which is made by sticking together layers with an adhesive), not surface-coated or impregnated, internally reinforced or otherwise, in rolls or sheets | 12% | 4807 |
Paper and paperboard, corrugated (glued or otherwise), creped, crinkled, embossed, or perforated, in rolls or sheets (excluding those under heading 4803) | 12% | 4808 |
| Paper and paperboard, coated with China clay or kaolin or other inorganic substances, with a binder or otherwise, surface-coloured or otherwise, surface-decorated, or printed, in rolls or rectangular or square sheets of any size | 12% | 4810 |
| Boxes, wallets, pouches, and writing compendiums, which are made of paperboard or paper, and which contain a miscellany of paper stationery | 12% | 4817 30 |
| Exercise book, graph book, and laboratory notebooks | 12% | 4820 |
| Tracing papers, vegetable parchment, and other varnished translucent or transparent papers, whether rolled or in sheets (excluding greaseproof and glassine paper) | 18% | 4806 [Except 4806 20 00, 4806 40 10] |
| Carbon paper, self-copy paper, and all other transfer or copying papers, even including impregnated or coated paper used for offset plates and duplicator stencils), printed or otherwise, in rolls or sheets | 18% | 4809 |
| Paperboard, paper, webs of cellulose fibres, and cellulose wadding, whether surface-coloured, coated, covered, impregnated, printed, or surface-decorated in rolls, rectangular or square sheets, of any size (excluding those under 4803, 4809, and 4810) | 18% | 4811 |
| Carbon paper, self-copy paper, and other copying/transfer papers (excluding those under heading 4809), duplicator stencils and offset plates, of paper, boxed or otherwise | 18% | 4816 |
| Postcards, envelopes, letter cards, and correspondence cards, of paper or paperboard (other than those covered under HSN 4817 30, including writing blocks) | 18% | 4817 [Excluding 4817 30] |
| Cartons, bags, cases, boxes, and other such containers made of paper, paperboard, cellulose wadding or webs of cellulose fibres, letter trays,box files, used in offices, shops or the like | 18% | 4819 |
| Registers, order books, letter pads, account books, receipt books, memorandum pads, diaries, blotting- pads, interleaved carbon sets, file covers, binders (loose-leaf or other), manifold business forms, folders, and book covers | 18% | 4820 |
| Printed maps, globes, hydrographic charts, wall maps, atlases, and topographical plans | 12% | 4905 |
GST on Stationery Products Made of Metal
Some stationery items and pens, which are made of metal, are classified under HSN code chapter 83. The applicable rates of GST on stationery items, which are metal-based, and their HSN Codes are enumerated below.
| Product | GST Rate | HSN Code |
| Paper trays, filing cabinets, card-index cabinets, paper rests, office-stamp stands, pen trays, and base metal-based office or desk equipment, excluding office furniture. | 18% | 8304 |
| Fittings for looseleaf binders or files, paper clips, letter corners and clips, indexing tags, and staples in strips of base metal | 18% | 8305 |
| Nameplates, sign plates, address, and similar plates, and numbers, letters, and other symbols made of base metal. | 18% | 8310 |
| pencil sharpening machines | 18%* | 8475 |
*To be reduced to 12% based on decision at the 49th GST Council meeting, yet to be notified.
GST Rates on Printing Services
Printing goods are covered under the HSC Code chapters 48 and 49. However, the printing services constitute a part of chapter 99, ‘Manufacturing services on physical inputs (goods) owned by others.’ We itemise the applicable GST rates on printing services below.
| Product | GST Rate | HSN Code |
| Job work done in the context of printing of books, including Braille books, periodicals, newspapers, journals, and other goods that fall under Chapters 48 and 49, and which are either exempt from IGST or attract 5% levy | 5% | 9988 |
| Services as in job in the context of printing of the goods which fall under Chapters 49 or 48 and attract a 12% IGST | 12% | 9988 |
| Services in the form of treatment or process on goods of another person, related to another person, in relation to printing of journals, books, Braille books, newspapers, and all goods falling under Chapter 48 or 49, which are either exempt from IGST or attract 5% levy | 5% | 9988 |
| Services related to the treatment or process on goods of another person corresponding to the printing of all the goods that fall under Chapters 49 or 48, and attract a 12% IGST | 12% | 9988 |
| Publishing, printing, and reproduction services | 18% | 9989 |
Please note, as per the latestAuthority for Advance Rulings (AAR) passed for PKS Centre for Learning, the printing of stationery items, including question papers, pass certificates, admit cards, and ID cards on a contract basis for a school board, are exempt under the GST regime. However, printing answer booklets will attract a GST levy of 12%.
Know more about the rulings on GST applicability on printing answer bookletshere.
ITC on Stationery Items Under GST
Input tax credit (ITC) can be claimed on the supply of stationery items under GST, provided these goods are supplied for the furtherance of business. Additionally, these goods and services should not form a part of the negative list. Finally, the total cost of stationery items at the corporate/office level should be proportionately allocated to all divisions.
The 47th GST Council meeting has raised the GST on stationery items, which is bound to worsen the retail inflation even more. Many manufacturers believe that the hike ofGST on stationery items in India could cause retail prices to rise by another 4-6%, disproportionately impacting low-income households.
FAQs related to GST on stationery
What are the GST rates for printing & stationery?
Theprinting and stationery GST rates differ as per their classification. Generally, GST on stationery items and printing services is 12% and 18% respectively. For a detailed explanation of GST on stationery items, please refer to the tables above.
How much is GST on a notebook?
The applicable GST rate on a notebook is 12%.
What is the GST rate for a pencil?
The applicable GST rate on a pencil is 12%. However, slate pencils are exempt from GST.
