GST Rate for Stationery Products, Pen and Paper

The GST portal has gone live from 1st July 2017 in India, and the GST regime shall replace the taxation prices and process. GST registration and GST filing process and all the companies in India stared shifting the procedure for GST taxation. GST Rates in India has been released for all goods and services based on HSN code, the international system for classifying goods in international trade. Under the HSN code system, GST rate for stationery products, pens and paper fall under different HSN code chapters. However, all goods and services are taxed at 5 slabs namely, 0%, 5%, 12%, 18% and 28%. In this article, we look at the GST rate for stationery products, pen and paper in detail.

GST Rate for Stationery Products and Pen

Majority of the stationery products, including pens, are classified under chapter 96 of the HSN code system. The only type of stationery product not attracting any GST is slate pencils, chalk and slates. All other stationery products are taxable under GST at the following rates.

12% GST applies to the following stationery products and pens

Pens [other than Fountain pens, stylograph pens]
Pencils, crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk

The following stationery products and pens are taxed at 18% under GST

Brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
Hand sieves and hand riddles Fountain pens, stylograph pens and other pens
Boards, with writing or drawing surface, whether or not framed.
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.
Monopods, bipods, tripods and similar articles.

Stationery Products of Base Metals Taxed at 28% GST

The following stationery products and pens are taxed at 28% under GST. However, they are not classified under chapter 96. The following stationery products are classified under chapter 83 -miscellaneous articles of base metal.

Filing cabinets card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture.
Fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal.
Signplates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal.

Check out the

GST rate for iron and steel.

GST Rate for Paper-Based Stationery Products

Paper and paperboard; articles of paper pulp, of paper or of paperboard are classified under HSN Code chapter 48. Paper-based stationery products under this chapter attract different GST rates as follows:

Paper-Based Stationery Product Attracting 12% GST

The following goods attract 12% GST:

Uncoated paper and paperboard, uncoated kraft paper, greaseproof paper, glassine paper, composite paper, etc.
Aseptic packaging paper
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks
Cartons, boxes and cases of corrugated paper or paper board
Exercise book, graph book, & laboratory notebook

Click here for

GST rate for all paper and paper products.

Paper-Based Stationery Product Attracting 18% GST

The following goods attract 18% GST:

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks].
Registers account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, paper or paperboard; and book covers, of paper or paperboard [including Albums for samples or for collections].
Paper or paperboard labels of all kinds, whether or not printed.

1 for all goods and services in India.

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Frequently Asked Questions

Common questions about GST Rate for Stationery Products.

The GST rate on pens other than fountain pens and stylograph pens is 12%. These pens, along with pencils, crayons, and other writing instruments, fall under Chapter 96 of the HSN code and attract a 12% GST.

Stationery products like brushes, mops, squeegees, hand sieves, and hand riddles attract a GST rate of 18%. These items are classified under Chapter 96 of the HSN code and fall under the 18% GST slab.

Yes, slate pencils, chalk, and slates are the only stationery products that are exempt from GST and attract a 0% GST rate.

Paper-based stationery products like exercise books, graph books, and laboratory notebooks attract a GST rate of 12%. These items fall under Chapter 48 of the HSN code, which deals with paper and paperboard products.

Yes, envelopes, letter cards, plain postcards, correspondence cards, registers, account books, notebooks, order books, and similar stationery items are subject to GST. These paper-based products attract a GST rate of 18% under Chapter 48 of the HSN code.

Stationery products made of base metals, such as filing cabinets, card-index cabinets, paper trays, pen trays, and similar office or desk equipment, attract a GST rate of 28%. These items are classified under Chapter 83 of the HSN code, which deals with miscellaneous articles of base metal.

Yes, the GST rates for stationery products vary based on their material and classification under different chapters of the HSN code. For example, paper-based products fall under Chapter 48, while stationery items made of base metals are classified under Chapter 83, and most other stationery products are under Chapter 96.

Paper or paperboard labels of all kinds, whether printed or not, attract a GST rate of 18%. These labels fall under Chapter 48 of the HSN code, which deals with paper and paperboard products.

Yes, stationery products made of base metals, such as filing cabinets, card-index cabinets, paper trays, and pen trays, attract a GST rate of 28%. These items are classified under Chapter 83 of the HSN code, which deals with miscellaneous articles of base metal.

Carbon paper, self-copy paper, and other copying or transfer papers, whether printed or not, in rolls or sheets, attract a GST rate of 18%. These items fall under Chapter 48 of the HSN code, which deals with paper and paperboard products.