The GST replaces the old state and national indirect tax structure. The GST is charged on a broad variety of goods, such as food, drink, apparel, technology, and accessories. Many stationary goods, such as paper, pens, and pencils, are also subject to the goods and services tax. This article will discuss the GST on Stationery items in India in detail.
What is the GST Rate on Stationery items in India?
Chapter 96 of the HSN code system is where the majority of stationery items, including pens, are categorized. Only slate pencils, chalk, and slates are exempt from GST among stationery products. The following GST rates apply to all other stationery items.
| Items |
GST Rate |
Chapter HSN Code |
- Ballpoints, Rollerballs, and Other Types of Pens
- Crafting tools such as pencils, pastels, charcoals, chalks, and tailor’s chalk
|
12% |
Chapter 96 |
- Brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, 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.
|
18% |
Chapter 96 |
Stationery Products 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.
|
28% |
Chapter 83 -miscellaneous articles of base metal. |
- 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
|
12% |
Chapter 48 |
- 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.
|
18% |
Chapter 48 |
The complete list is available at: List of HSN Code with Tax Rates
Is Input Tax Credit available on the Stationery Items?
Yes, Input Tax Credit(ITC) is available on stationery items. However, the condition is it should be used for furtherance of business and not in the negative list. If the cost is borne at the head office level, it must be allocated among the various divisions in accordance with their share of the overall costs.
Important Note: You will be able to claim ITC on the stationery items only if you have GST Registration and do GST Return Filing.
GST registration on death of proprietor
moreover, If you want any other guidance relating to GST Return Filing or GST Registration online , please feel free to talk to our business advisors at 8881-069-069.
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