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- Key Highlights
- What Products Fall Under HSN Code 4820?
- GST Rates Applicable to HSN Code 4820
- Tax Implications for Businesses Dealing in HSN 4820 Products
- GST Exemptions and Special Cases for Stationery Items
- How to Determine the Correct GST Rate for HSN 4820 Products?
- Ensuring GST Compliance for HSN 4820 Products
- FAQS - FREQUENTLY ASKED QUESTIONS
Key Highlights
- 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.
What Products Fall Under HSN Code 4820?
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
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
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 4820 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Looseleaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets | 12/18 | 0 | 01/07/2017 | 12% 18% |
| 482010 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles | 12/18 | 0 | 01/07/2017 | 12% 18% |
| 48201010 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 12/18 | 0 | 01/07/2017 | 12% 18% |
| 48201020 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 12/18 | 0 | 01/07/2017 | 12% 18% |
| 48201090 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 12/18 | 0 | 01/07/2017 | 12% 18% |
| 48202000 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 12/18 | 0 | 01/07/2017 | 12% 18% |
| 48203000 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 12/18 | 0 | 01/07/2017 | 12% 18% |
| 48204000 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 12/18 | 0 | 01/07/2017 | 12% 18% |
| 48205000 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 12/18 | 0 | 01/07/2017 | 12% 18% |
| 482090 | Other | 12/18 | 0 | 01/07/2017 | 12% 18% |
| 48209010 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 12/18 | 0 | 01/07/2017 | 12% 18% |
| 48209090 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 12/18 | 0 | 01/07/2017 | 12% 18% |
Tax Implications for Businesses Dealing in HSN 4820 Products
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.
GST Exemptions and Special Cases for Stationery Items
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.
How to Determine the Correct GST Rate for HSN 4820 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.
Ensuring GST Compliance for HSN 4820 Products
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.
FAQS - FREQUENTLY ASKED QUESTIONS
What is the GST rate for products under HSN Code 4820?
The GST rate for products under HSN code 4820 is either 12% or 18%, depending on the specific product.
How do I find the correct HSN code for stationery items like diaries and registers?
To find the correct HSN Code for stationery items such as diaries and registers, check the government GST portal or consult a tax professional.
Are there any GST exemptions for notebooks and account books?
Yes, some educational and eco-friendly products may be exempt.
What is the GST rate for file covers and binders under HSN 4820?
These items, i.e., the file covers and binders under HSN 4820 typically attract a GST of 12% or 18%.
Can I claim an input tax credit for purchasing items under HSN Code 4820?
Yes, if you are a registered business, you can claim tax input for purchasing items under HSN code 4820 and use them for taxable supplies.
How does GST on stationery products affect small businesses?
Compliance is required, but ITC can help reduce tax liability.
Is there any reduced GST rate for eco-friendly or handmade diaries and pads?
Yes, some handmade products may qualify for lower GST rates.
How do I check GST rates for my products online?
Yes, some handmade products may qualify for lower GST rates.
Do different states in India have different GST rates for HSN 4820?
No, GST rates are uniform across all states in India.
What should businesses do to ensure proper GST compliance for stationery items?
To ensure proper GST compliance for stationery items, small businesses should maintain accurate invoices, file GST returns timely, and check for updates on rates and exemptions.
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
