New GST on Stationery Items: Complete List and Rates
Quick Summary
The new GST rate for stationery items in India will take effect after September 22, 2025, with items like pens and highlighters taxed at 18% and items like pencils and notebooks at 0%.
The GST system ensures a uniform tax rate across India, which simplifies billing and compliance for businesses.
Businesses must register for GST if their turnover exceeds ₹40 lakhs and ensure they use the correct HSN codes on invoices to claim Input Tax Credit (ITC).
Stationery kits sold as sets are taxed based on the highest GST rate of any item in the kit, usually 18%, requiring careful classification to avoid penalties.
GST registration is required for both online and offline sales, with digital invoices needing proper tax breakdowns and HSN codes.
Whether you’re running a school, managing an office, or stocking up for your stationery shop, it’s important to understand the gst on stationery items. From pens to files, each product has a specific GST rate depending on how it’s classified.
This guide breaks down the latest stationary HSN codes and GST rates for common items so you can bill and budget correctly.
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GST on Stationery Items in India: Latest GST Rates and HSN Codes
Stationery items such as pens, notebooks, pencils, and office supplies are widely used in schools, colleges, offices, and homes. Under the Goods and Services Tax (GST) system, these products are taxed based on their HSN classification and product category.
With the GST rationalisation effective after 22 September 2025, several essential stationery items like pencils, notebooks, erasers, sharpeners, and files have moved to the 0% GST slab, while many office supplies and writing instruments remain taxed at 18% GST.
GST Rate on Stationery Items in India
| Stationery Item | HSN Code | GST Rate (After 22 Sept 2025) |
GST Rate (Before 22 Sept 2025) |
|---|---|---|---|
| Pens (ball, gel, fountain) | 9608 | 18% | 18% |
| Pencils | 9609 | 0% | 12% |
| Notebooks and exercise books | 4820 | 0% | 12% |
| Erasers | 4016 / 9608 | 0% | 18% |
| Sharpeners | 8214 | 0% | 18% |
| Staplers and paper clips | 8205 | 18% | 18% |
| Files, folders, registers | 4820 | 0% | 12% |
| Whiteboard markers | 9608 | 18% | 18% |
| Highlighters | 9608 | 18% | 18% |
| Adhesive tape (stationery use) | 3919 | 18% | 18% |
| Scissors, cutters | 8213 | 18% | 18% |
| Calculators | 8470 | 18% | 18% |
Key update: Essential school supplies such as pencils, notebooks, erasers, sharpeners, and files now attract 0% GST, making them more affordable for students and educational institutions.
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 0%
(Before 22 Sept 2025) 12%
(After 22 Sept 2025) 0%
(Before 22 Sept 2025) 12%
(After 22 Sept 2025) 0%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 0%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 0%
(Before 22 Sept 2025) 12%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
Why GST on Stationery Items Matters
Stationery products are everyday essentials used for education, office work, and business operations. Before GST was introduced, these items were taxed differently in each state through VAT and other local levies, which created pricing differences.
The GST system introduced:
A uniform tax structure across India
Simplified classification using HSN codes
Transparent pricing for consumers and businesses
As a result, the GST on stationery items has made taxation easier for manufacturers, wholesalers, retailers, and educational suppliers.
GST Compliance for Stationery Businesses
You can claim ITC on purchases like packaging material, rent, transport, etc., if they are used in your business operations.
Register for GST if your turnover exceeds ₹40 lakhs
Charge GST as per item classification
Mention the correct HSN codes on all invoices
File GST returns regularly to claim Input Tax Credit (ITC)
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GST on Stationery Kits
Stationery kits sold as a set (e.g., school kits with pencils, sharpeners, erasers, notebooks) are taxed based on composite or mixed supply rules.
Usually, the highest GST rate among the items is applied to the entire kit, which is often 18%.
So, be cautious when billing such kits—proper classification is essential to avoid penalties.
How to calculate GST on Stationery items
GST Calculation on Stationery Items is as follows:
Example 1 — Notebook (0% GST)
Base Price of Notebook = ₹100
GST Amount = 100 × 0/100 = ₹0
Final Price = 100 + 0 = ₹100
Example 2— Stapler (18% GST)
Base Price of Stapler = ₹200
GST Amount = 200 × 18/100 = ₹36
Final Price = 200 + 36 = ₹236
Online vs. Offline Stationery Sales
GST registration is mandatory, regardless of turnover
Ensure platform compliance if selling on sites like Amazon or Flipkart
Maintain digital invoices with HSN codes and proper tax breakdowns
Whether you sell online or offline, the gst rate on stationery items remains the same.
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Conclusion
Understanding the gst on stationery items helps you price your products accurately, issue correct invoices, and avoid compliance issues. Whether you’re a supplier or buyer, knowing the stationery gst rate ensures smarter business decisions.
