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The goods and services tax on stationery items was revised at the 47th GST Council meeting. These include 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. Some exemptions were granted as well to apply from 18 July 2022. Pencil sharpeners underwent a rate cut at the 49th GST Council meeting. Below, we elaborate on the current structure of GST on stationery items.
GST Rate on Stationery Items and HSN Codes
The applicability of GST on stationery in India differs across stationery items. Moreover, the 47th GST Council raised 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%. The pencil sharpeners saw a rate cut later 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 chalksticks are exempt from GST.Below is the table showing the applicable rates of GST on stationery items listed under Chapter 96 after the changes made by the 47th GST Council meeting went into effect, along with their HSN 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 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 with Stationery HSN Code
In addition to Chapter 96, some paper-based stationery products are listed under HSN codes Chapters 48 and 49, attracting different GST rates.Moreover, the 47th GST Council meeting removed the exemption to a few printed stationery items, namely maps and hydrographic or other 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 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, and 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 with Stationery HSN Code
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 are made of base metal. | 18% | 8310 |
| pencil-sharpening machines | 18%* | 8475 |
| *To be reduced to 12% based on a decision at the 49th GST Council meeting, yet to be notified. |
Essentials of GST on Stationery with Stationery HSN Code
The dynamics of GST rates on various stationery items underscore the importance of staying informed about the latest tax amendments. The adjustments made during the 47th and 49th GST Council meetings, especially the GST rates for items like pencil sharpeners and the inclusion of specific stationery items under different GST slabs, highlight the ongoing efforts to refine the tax structure. Whether you are a business owner, a student, or a professional, understanding these changes helps navigate the complexities of GST compliance more effectively. Using a GST calculator can further assist in estimating tax liabilities and planning expenses. This additionally helps to ensure adherence to regulations while optimising financial strategies.
FAQS - FREQUENTLY ASKED QUESTIONS
What is the current GST rate for pencils and crayons?
The current GST rate for pencils, including propelling or sliding pencils, crayons, and pastels, is 12%.
Are there any GST exemptions for stationery items?
Yes, slate pencils, chalk sticks, and slates are exempt from GST.
What GST rate applies to paper-based stationery like notebooks?
The GST rate for paper-based stationery like notebooks is generally 12%.
Has the GST rate for any stationery items been reduced recently?
The GST rate for pencil sharpeners was reduced from 18% to 12% at the 49th GST Council meeting.
Where can I find the stationery HSN code for tax filing?
For most items, you can find stationery HSN codes in the GST tariff list under Chapter 96.
What is the GST rate for metal-based stationery items?
Metal-based stationery items generally attract a GST rate of 18%.
What changes were made to the GST rates on stationery items at the 47th GST Council meeting?
The GST rates for certain stationery items, such as paper knives and certain ink,s increased from 12% to 18%.
Are printed stationery items like maps and globes subject to GST?
Printed items such as maps, globes, and hydrographic charts now attract a 12% GST rate.
What is the GST rate for artistic brushes and paint pads?
Artistic brushes and paint pads, except those made by tying together twigs or vegetable materials, are taxed at 18%.
How do GST rates vary for different types of paper used in stationery?
GST rates for stationery paper range from 12% to 18%, depending on the type of paper and its specific use, such as printing or special purposes like greaseproof or glassine papers.
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.
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