New GST on Stationery Items: Complete List and Rates

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. The gst on stationery items depends on the applicable HSN classification and product category.

With the GST rationalisation effective from 22 September 2025, essential learning materials such as pencils, pencil sharpeners, erasers, exercise books, graph books, laboratory notebooks, and notebooks attract Nil GST. Other stationery products such as pens, folders, file covers, and several office supplies continue to attract GST based on their applicable HSN classification, with many falling under the 18% GST category.

The new gst rate on stationery items list depends on the individual product and applicable HSN classification. Several essential learning materials became Nil-rated from 22 September 2025, while many office stationery products continue to attract 18% GST.

Key update: Essential learning materials such as pencils, erasers, pencil sharpeners, exercise books, graph books, laboratory notebooks, and notebooks now attract Nil GST. Files, folders, registers, pens, markers, and several other office stationery products continue to attract GST according to their applicable classification, commonly 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, such as school kits containing pencils, sharpeners, erasers, and notebooks, are taxed based on whether the supply is classified as a mixed supply or a composite supply.

If the kit is treated as a mixed supply and sold for a single price, the entire kit is taxed at the highest GST rate applicable to any item in the kit. If it qualifies as a composite supply, the GST rate of the principal supply applies. Proper classification is therefore important when billing stationery kits.

How to calculate GST on Stationery items

GST Calculation on Stationery Items is as follows: 

Example 1 - Notebook (Notebook GST rate: Nil) 

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.