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4820 HSN Code: Stationery items

HSN Sub Chapter 4820 represents Stationery items under GST classification. This code helps businesses identify Stationery items correctly for billing, taxation, and trade. With HSN Sub Chapter 4820, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Stationery items.

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New GST Rate for HSN Code 4820

GST Rate for Stationery items under HSN Code 4820. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
48 4820 Registers, account books, note books, order books, receipt books, letter pads,memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard 5% 18%

Chapter: 48

Description: Registers, account books, note books, order books, receipt books, letter pads,memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard

New GST Rate: 5% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 4820

Following Tariff HSN code falls under Stationery items:

Tariff HSN Description
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : Registers, account books
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : letter pads
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : other (other than notebook, Graph books, & laboratory note book and notebooks)
Exercise books
Binders (other than book covers), folders and file covers
Manifold business forms and interleaved carbon sets
Albums for samples or for collections
Other :Blotting papers cut to size
Other : Other

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : Registers, account books

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : letter pads

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : other (other than notebook, Graph books, & laboratory note book and notebooks)

Exercise books

Binders (other than book covers), folders and file covers

Manifold business forms and interleaved carbon sets

Albums for samples or for collections

Other :Blotting papers cut to size

Other : Other

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Case Laws Related to Sub Chapter 4820

Order Number Description
Temple Packaging Pvt. Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh)
Manipal Technologies Limited (AAR (Authority For Advance Ruling), Karnataka)
Manipal Technologies Ltd (Karnataka High Court, Karnataka)
M/S. Manipal Technologies Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Evergreen Publication (India) Ltd (AAR (Authority For Advance Ruling), Punjab)
Sonka Publication (India) Pvt Ltd. (Delhi High Court, Delhi)
M/S. Department Of Printing, Stationery And Publications (AAR (Authority For Advance Ruling), Karnataka)
Sonka Publications (India) Private Limited (AAR (Authority For Advance Ruling), Delhi)
M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra)

Temple Packaging Pvt. Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh)

Manipal Technologies Limited (AAR (Authority For Advance Ruling), Karnataka)

Manipal Technologies Ltd (Karnataka High Court, Karnataka)

M/S. Manipal Technologies Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)

Evergreen Publication (India) Ltd (AAR (Authority For Advance Ruling), Punjab)

Sonka Publication (India) Pvt Ltd. (Delhi High Court, Delhi)

M/S. Department Of Printing, Stationery And Publications (AAR (Authority For Advance Ruling), Karnataka)

Sonka Publications (India) Private Limited (AAR (Authority For Advance Ruling), Delhi)

M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra)

FAQs for Sub Chapter 4820

What products are classified under HSN 4820

It includes Stationery items

Can I claim ITC on inputs and services used for Stationery items?

If your outward supply of Stationery items is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

How should I document Stationery items sent for job work?

Use a delivery challan for sending Stationery items to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Is the composition scheme suitable if I mainly trade Stationery items?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

What are the e‑way bill and e‑invoice points while moving Stationery items?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

If I repair and return Stationery items, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Does packaging or branding change how GST applies to Stationery items?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Stationery items is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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