Chapter 48 - GST Rates & HSN Code For Registers, Diaries, Files & More

• HSN Code 4820 covers various stationery and record-keeping products used in businesses and offices.
• The applicable GST rates for items under HSN 4820 are primarily 12% or 18%, depending on the product type.
• Businesses dealing in these products must comply with GST regulations, including invoicing and input tax credit (ITC) eligibility.
• Certain educational and eco-friendly stationery items may qualify for GST exemptions or reduced tax rates.
• Understanding GST classifications and compliance can help businesses optimise tax benefits and avoid penalties.

The HSN code 4820 is part of the harmonised system of nomenclature (HSN), which standardises the classification of goods for taxation and trade. HSN Code 4820 is the harmonised system code for registers, notebooks, account books and various stationery items. Businesses dealing in these items must comply with GST regulations to ensure proper tax payment and input tax credit claims.

The HSN Code 4820 covers a range of stationery and business record-keeping products commonly used in offices, educational institutions, and businesses. These include registers, notebooks, diaries, file covers, and other paper-based products essential for documentation and organisation.

• Registers & Account Books
• Notebooks & Order Books
• Receipt Books & Excise Books
• Diaries & Memorandum Pads
• Blotting & Letter Pads
• File Covers, Folders, and Binders
• Manifold Business Forms & Interleaved Carbon Sets

GST rates applicable to HSN Code 4820 vary depending on the specific product:

• Standard GST rate is12% or 18%
• Stationery items like diaries, registers, and business forms are taxed at 12% or 18%
• Some paper-based products may have special tax considerations

HSN Code Table

Businesses selling items under HSN 4820 should consider:

• Eligibility for input tax credit (ITC) on purchases.
• GST compliance requirements for manufacturers, wholesalers, and retailers.
• Proper invoicing and GST return filing.

Some items under HSN 4820 may qualify for lower GST rates or exemptions, including:

• Educational materials and government supplies.
• Handmade or eco-friendly stationery products.

Follow these steps to check GST rates:

• Identify the product category under HSN 4820.
• Refer to the GST rate chart.
• Check the official government portal for updates.
• Maintain accurate records for compliance.

Proper classification and compliance with GST regulations ensure smooth business operations and tax benefits. Businesses must stay updated on rate revisions and maintain accurate GST filings.To simplify GST calculations and ensure accurate tax compliance, you can use an online GST calculator . This tool helps businesses quickly determine their GST liability, ensuring transparency and efficiency in tax management. Stay compliant, avoid penalties, and streamline your GST processes with the right tools at your disposal.