Office and School Stationery HSN Code & GST Rate

There is no single HSN code for all office and school stationery in India.

Stationery products are classified according to the material and type of item. For example, notebooks and registers generally fall under HSN 4820, pens under 9608, pencils and crayons under 9609, and writing boards under 9610.

GST rates also vary by stationery item.

What Is the HSN Code for Office and School Stationery?

Office and school stationery can fall under several HSN headings.

Common classifications include:

• 4820 – Registers, account books, notebooks, diaries, letter pads, folders and similar paper stationery

• 9608 – Pens, markers and similar writing instruments

• 9609 – Pencils, crayons, pastels and chalk

• 9610 – Slates and boards with writing or drawing surfaces

• 4819 – Certain box files, letter trays and similar office articles of paper or paperboard

The correct HSN should therefore be selected for each stationery product individually.

Office & School Stationery HSN Code – Quick Summary

HSN Code Details for Common Stationery Products

Paper Stationery – HSN 4820

HSN 4820 covers paper and paperboard stationery such as:

• Registers

• Account books

• Order books

• Receipt books

• Letter pads

• Memorandum pads

• Diaries

• Exercise books

• Notebooks

• Binders

• Folders

• File covers

• Similar stationery articles

However, GST treatment within HSN 4820 differs by product.

Exercise books, graph books, laboratory notebooks and notebooks attract 12% GST, while many other stationery products under 4820 attract 18% GST.

HSN Codes for Different Types of Office and School Stationery

GST Rate on Office and School Stationery

There is no single GST rate for stationery.

The applicable rate depends on the specific product.

Notebooks and Exercise Books

Exercise books, graph books, laboratory notebooks and notebooks under HSN 4820 generally attract:

12% GST

For an applicable intra-state supply:

• 6% CGST

• 6% SGST

Registers, Diaries, Folders and File Covers

Other stationery articles under HSN 4820, such as registers, account books, diaries, folders and file covers, generally attract:

18% GST

Pens and Markers

Ball-point pens, markers, fountain pens and similar writing instruments under HSN 9608 generally attract:

18% GST

Pencils and Crayons

Pencils, crayons, pastels, drawing charcoal and similar products under HSN 9609 generally attract:

12% GST

Slate Pencils and Chalk Sticks

Qualifying slate pencils and chalk sticks under HSN 9609 are Nil-rated.

How to Choose the Correct HSN Code for Stationery

1. Identify the Product Type

Do not classify an item simply as “stationery”.

Determine whether it is:

• A notebook

• A register

• A pen

• A pencil

• A file

• A board

• Another stationery product

2. Check the Material

Paper stationery generally falls under Chapter 48, while pens and pencils fall under Chapter 96.

3. Distinguish Notebooks from Other Paper Stationery

Notebooks and exercise books can have a different GST rate from registers, diaries and file covers even though they fall under HSN 4820.

4. Distinguish Pens from Pencils

Pens generally fall under:

HSN 9608

Pencils and crayons generally fall under:

HSN 9609

They also have different GST treatment.

5. Use the Most Specific Product Classification

A stationery shop may sell dozens of items under several HSN headings. Each item should be assigned the HSN matching its actual description.

How to Add Stationery HSN Codes to an Invoice

When creating an invoice for stationery:

1. Enter the exact product name.

2. Add the corresponding HSN code.

3. Enter the quantity and taxable value.

4. Apply the GST rate applicable to that specific stationery product.

5. Use separate line items where products have different HSN codes or GST rates.

6. Include the remaining required invoice details.

Example Invoice Entries

What Is Included Under Office and School Stationery?

Common stationery products include:

• Exercise books

• Notebooks

• Registers

• Diaries

• Files and folders

• Letter pads

• Pens

• Markers

• Pencils

• Crayons

• Chalk

• Writing boards

• Slates

These products are not classified under one common tariff heading.

Related HSN Codes

Sources

• Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 4819, 4820, 9608, 9609 and 9610

• Ministry of Commerce & Industry, Government of India — Indian tariff classifications for Chapters 48 and 96

• Government of India tariff schedules — stationery and writing-instrument classifications

Last Reviewed: 1 October 2026

Office and school stationery is a broad commercial category rather than a single HSN classification. The applicable HSN and GST rate should be selected according to the individual product.