New GST on Stationery Items: Complete List and Rates

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 stationery GST rate across common items so you can bill and budget correctly.

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New GST Rate on Stationery Items in India

The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for stationery items (no compensation cess).

Stationery Item HSN Code New GST Rate
Pens (ball, gel, fountain) 9608 18%
Pencils 9609 0%
Notebooks and exercise books 4820 0%
Erasers 4016 / 9608 0%
Sharpeners 8214 0%
Staplers and paper clips 8205 18%
Files, folders, registers 4820 0%
Whiteboard markers 9608 18%
Highlighters 9608 18%
Adhesive tape (stationery use) 3919 18%
Scissors, cutters 8213 18%
Calculators 8470 18%

Why GST on Stationery Matters

Stationery items are everyday essentials used in schools, colleges, offices, and homes. Before  GST , these items were taxed differently in each state under VAT and other local levies. GST brought in a unified tax system, making it easier to understand and manage.

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Old GST Rate on Stationery Items – Complete Breakdown

(Old GST Rates – Applicable Until 21st September)

Stationery Item HSN Code GST Rate
Pens (ball, gel, fountain) 9608 18%
Pencils 9609 12%
Notebooks and exercise books 4820 12%
Erasers 4016 / 9608 18%
Sharpeners 8214 18%
Staplers and paper clips 8205 18%
Files, folders, registers 4820 12%
Whiteboard markers 9608 18%
Highlighters 9608 18%
Adhesive tape (stationery use) 3919 18%
Scissors, cutters 8213 18%
Calculators 8470 18%

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Key Highlights

  • Writing instruments like pens, highlighters, and markers are taxed at 18%
  • Items made of paper, like notebooks and files, are usually taxed at 12%
  • Basic learning tools such as pencils are at a reduced 12% GST rate
  • Stationery gst rate is uniform across India, which makes compliance and billing easy

GST Compliance for Stationery Businesses

  • Register for GST if your turnover exceeds ₹40 lakhs
  • Charge GST as per item classification
  • Mention correct HSN codes on all invoices
  • File GST returns regularly to claim  Input Tax Credit (ITC)

You can claim ITC on purchases like packaging material, rent, transport, etc., if they are used in your business operations.

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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.

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.

Susheel Kumar
Susheel Kumar
Chartered Accountant
MRN No.: 096252
City: Delhi

I am a Chartered Accountant with over 20 years of experience and a finance content writer. I focus on educating people about finance and taxation. I have written many blog posts on finance, taxation, trading, and investment on the BUSY website. My goal is to increase financial understanding by making complex concepts easier to grasp and to support educational programs in India.

Frequently Asked Questions

  • What is the GST rate on pens and pencils?
    Pens are taxed at 18%, while pencils are taxed at 12% under GST.
  • Do notebooks have GST?
    Yes. Notebooks and registers fall under the 12% GST bracket.
  • What is the GST on staplers and paper clips?
    Staplers and clips attract 18% GST.
  • Is Input Tax Credit available for stationery dealers?
    Yes, if you're GST-registered and using these supplies for business, you can claim ITC.
  • Are stationery items taxed differently in different states?
    No. GST ensures a uniform rate across India, regardless of location.
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