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.

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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GST Rates

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

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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