{"id":7254,"date":"2024-01-11T10:58:24","date_gmt":"2024-01-11T10:58:24","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7254"},"modified":"2026-10-01T06:28:51","modified_gmt":"2026-10-01T06:28:51","slug":"hsn-code-for-office-and-school-stationery","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-office-and-school-stationery\/","title":{"rendered":"Office and School Stationery HSN Code & GST Rate"},"content":{"rendered":"

There is no single HSN code for all office and school stationery<\/strong> in India.<\/p>\n

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

GST rates also vary by stationery item.<\/p>\n

What Is the HSN Code for Office and School Stationery?<\/h2>\n

Office and school stationery can fall under several HSN headings.<\/p>\n

Common classifications include:<\/p>\n

    \n
  • \n

    4820<\/strong> \u2013 Registers, account books, notebooks, diaries, letter pads, folders and similar paper stationery<\/p>\n<\/li>\n

  • \n

    9608<\/strong> \u2013 Pens, markers and similar writing instruments<\/p>\n<\/li>\n

  • \n

    9609<\/strong> \u2013 Pencils, crayons, pastels and chalk<\/p>\n<\/li>\n

  • \n

    9610<\/strong> \u2013 Slates and boards with writing or drawing surfaces<\/p>\n<\/li>\n

  • \n

    4819<\/strong> \u2013 Certain box files, letter trays and similar office articles of paper or paperboard<\/p>\n<\/li>\n<\/ul>\n

    The correct HSN should therefore be selected for each stationery product individually.<\/p>\n

    Office & School Stationery HSN Code \u2013 Quick Summary<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    Stationery Item<\/th>\nHSN Code<\/th>\nTypical GST Rate<\/th>\n<\/tr>\n
    Exercise books\/notebooks<\/td>\n4820<\/strong><\/td>\n12%<\/strong><\/td>\n<\/tr>\n
    Registers\/account books<\/td>\n4820<\/strong><\/td>\n18%<\/strong><\/td>\n<\/tr>\n
    Diaries\/letter pads<\/td>\n4820<\/strong><\/td>\n18%<\/strong><\/td>\n<\/tr>\n
    Folders\/file covers<\/td>\n4820<\/strong><\/td>\n18%<\/strong><\/td>\n<\/tr>\n
    Ball-point pens<\/td>\n9608<\/strong><\/td>\n18%<\/strong><\/td>\n<\/tr>\n
    Markers\/felt-tip pens<\/td>\n9608<\/strong><\/td>\n18%<\/strong><\/td>\n<\/tr>\n
    Pencils\/crayons<\/td>\n9609<\/strong><\/td>\n12%<\/strong><\/td>\n<\/tr>\n
    Slate pencils\/chalk sticks<\/td>\n9609<\/strong><\/td>\nNil<\/strong><\/td>\n<\/tr>\n
    Writing\/drawing boards<\/td>\n9610<\/strong><\/td>\n18%<\/strong><\/td>\n<\/tr>\n
    Qualifying slates<\/td>\n9610<\/strong><\/td>\nNil<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    HSN Code Details for Common Stationery Products<\/h2>\n

    Paper Stationery \u2013 HSN 4820<\/h3>\n

    HSN 4820<\/strong> covers paper and paperboard stationery such as:<\/p>\n

      \n
    • \n

      Registers<\/p>\n<\/li>\n

    • \n

      Account books<\/p>\n<\/li>\n

    • \n

      Order books<\/p>\n<\/li>\n

    • \n

      Receipt books<\/p>\n<\/li>\n

    • \n

      Letter pads<\/p>\n<\/li>\n

    • \n

      Memorandum pads<\/p>\n<\/li>\n

    • \n

      Diaries<\/p>\n<\/li>\n

    • \n

      Exercise books<\/p>\n<\/li>\n

    • \n

      Notebooks<\/p>\n<\/li>\n

    • \n

      Binders<\/p>\n<\/li>\n

    • \n

      Folders<\/p>\n<\/li>\n

    • \n

      File covers<\/p>\n<\/li>\n

    • \n

      Similar stationery articles<\/p>\n<\/li>\n<\/ul>\n

      However, GST treatment within HSN 4820 differs by product.<\/p>\n

      Exercise books, graph books, laboratory notebooks and notebooks attract 12% GST<\/strong>, while many other stationery products under 4820 attract 18% GST<\/strong>.<\/p>\n

      HSN Codes for Different Types of Office and School Stationery<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      Product<\/th>\nHSN Heading \/ Code<\/th>\nDescription<\/th>\n<\/tr>\n
      Exercise book<\/td>\n4820<\/strong><\/td>\nExercise books of paper\/paperboard<\/td>\n<\/tr>\n
      Notebook<\/td>\n4820<\/strong><\/td>\nNotebooks and similar stationery<\/td>\n<\/tr>\n
      Register<\/td>\n4820<\/strong><\/td>\nRegisters and account books<\/td>\n<\/tr>\n
      Diary<\/td>\n4820<\/strong><\/td>\nDiaries and similar articles<\/td>\n<\/tr>\n
      File cover<\/td>\n4820<\/strong><\/td>\nFolders and file covers<\/td>\n<\/tr>\n
      Box file<\/td>\n4819<\/strong><\/td>\nCertain office articles of paper\/paperboard<\/td>\n<\/tr>\n
      Ball-point pen<\/td>\n9608<\/strong><\/td>\nBall-point pens<\/td>\n<\/tr>\n
      Marker<\/td>\n9608<\/strong><\/td>\nFelt-tip and porous-tip pens\/markers<\/td>\n<\/tr>\n
      Fountain pen<\/td>\n9608<\/strong><\/td>\nFountain and similar pens<\/td>\n<\/tr>\n
      Pencil<\/td>\n9609<\/strong><\/td>\nPencils<\/td>\n<\/tr>\n
      Crayon<\/td>\n9609<\/strong><\/td>\nCrayons<\/td>\n<\/tr>\n
      Pastel<\/td>\n9609<\/strong><\/td>\nPastels<\/td>\n<\/tr>\n
      Writing chalk<\/td>\n9609<\/strong><\/td>\nWriting or drawing chalk<\/td>\n<\/tr>\n
      Slate<\/td>\n9610<\/strong><\/td>\nWriting\/drawing slate<\/td>\n<\/tr>\n
      Writing board<\/td>\n9610<\/strong><\/td>\nBoard with writing\/drawing surface<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      GST Rate on Office and School Stationery<\/h2>\n

      There is no single GST rate for stationery<\/strong>.<\/p>\n

      The applicable rate depends on the specific product.<\/p>\n

      Notebooks and Exercise Books<\/h3>\n

      Exercise books, graph books, laboratory notebooks and notebooks under HSN 4820 generally attract:<\/p>\n

      12% GST<\/strong><\/p>\n

      For an applicable intra-state supply:<\/p>\n

        \n
      • \n

        6% CGST<\/p>\n<\/li>\n

      • \n

        6% SGST<\/p>\n<\/li>\n<\/ul>\n

        Registers, Diaries, Folders and File Covers<\/h3>\n

        Other stationery articles under HSN 4820, such as registers, account books, diaries, folders and file covers, generally attract:<\/p>\n

        18% GST<\/strong><\/p>\n

        Pens and Markers<\/h3>\n

        Ball-point pens, markers, fountain pens and similar writing instruments under HSN 9608 generally attract:<\/p>\n

        18% GST<\/strong><\/p>\n

        Pencils and Crayons<\/h3>\n

        Pencils, crayons, pastels, drawing charcoal and similar products under HSN 9609 generally attract:<\/p>\n

        12% GST<\/strong><\/p>\n

        Slate Pencils and Chalk Sticks<\/h3>\n

        Qualifying slate pencils and chalk sticks under HSN 9609 are Nil-rated<\/strong>.<\/p>\n

        How to Choose the Correct HSN Code for Stationery<\/h2>\n

        1. Identify the Product Type<\/h3>\n

        Do not classify an item simply as \u201cstationery\u201d.<\/p>\n

        Determine whether it is:<\/p>\n

          \n
        • \n

          A notebook<\/p>\n<\/li>\n

        • \n

          A register<\/p>\n<\/li>\n

        • \n

          A pen<\/p>\n<\/li>\n

        • \n

          A pencil<\/p>\n<\/li>\n

        • \n

          A file<\/p>\n<\/li>\n

        • \n

          A board<\/p>\n<\/li>\n

        • \n

          Another stationery product<\/p>\n<\/li>\n<\/ul>\n

          2. Check the Material<\/h3>\n

          Paper stationery generally falls under Chapter 48, while pens and pencils fall under Chapter 96.<\/p>\n

          3. Distinguish Notebooks from Other Paper Stationery<\/h3>\n

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

          4. Distinguish Pens from Pencils<\/h3>\n

          Pens generally fall under:<\/p>\n

          HSN 9608<\/strong><\/p>\n

          Pencils and crayons generally fall under:<\/p>\n

          HSN 9609<\/strong><\/p>\n

          They also have different GST treatment.<\/p>\n

          5. Use the Most Specific Product Classification<\/h3>\n

          A stationery shop may sell dozens of items under several HSN headings. Each item should be assigned the HSN matching its actual description.<\/p>\n

          How to Add Stationery HSN Codes to an Invoice<\/h2>\n

          When creating an invoice for stationery:<\/p>\n

            \n
          1. \n

            Enter the exact product name.<\/p>\n<\/li>\n

          2. \n

            Add the corresponding HSN code.<\/p>\n<\/li>\n

          3. \n

            Enter the quantity and taxable value.<\/p>\n<\/li>\n

          4. \n

            Apply the GST rate applicable to that specific stationery product.<\/p>\n<\/li>\n

          5. \n

            Use separate line items where products have different HSN codes or GST rates.<\/p>\n<\/li>\n

          6. \n

            Include the remaining required invoice details.<\/p>\n<\/li>\n<\/ol>\n

            Example Invoice Entries<\/h3>\n\n\n\n\n\n\n\n\n
            Item<\/th>\nHSN Code<\/th>\nGST Rate<\/th>\n<\/tr>\n
            School Notebook<\/td>\n4820<\/strong><\/td>\n12%<\/strong><\/td>\n<\/tr>\n
            Office Register<\/td>\n4820<\/strong><\/td>\n18%<\/strong><\/td>\n<\/tr>\n
            Ball-Point Pen<\/td>\n9608<\/strong><\/td>\n18%<\/strong><\/td>\n<\/tr>\n
            Pencil<\/td>\n9609<\/strong><\/td>\n12%<\/strong><\/td>\n<\/tr>\n
            Chalk Stick<\/td>\n9609<\/strong><\/td>\nNil<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            What Is Included Under Office and School Stationery?<\/h2>\n

            Common stationery products include:<\/p>\n

              \n
            • \n

              Exercise books<\/p>\n<\/li>\n

            • \n

              Notebooks<\/p>\n<\/li>\n

            • \n

              Registers<\/p>\n<\/li>\n

            • \n

              Diaries<\/p>\n<\/li>\n

            • \n

              Files and folders<\/p>\n<\/li>\n

            • \n

              Letter pads<\/p>\n<\/li>\n

            • \n

              Pens<\/p>\n<\/li>\n

            • \n

              Markers<\/p>\n<\/li>\n

            • \n

              Pencils<\/p>\n<\/li>\n

            • \n

              Crayons<\/p>\n<\/li>\n

            • \n

              Chalk<\/p>\n<\/li>\n

            • \n

              Writing boards<\/p>\n<\/li>\n

            • \n

              Slates<\/p>\n<\/li>\n<\/ul>\n

              These products are not classified under one common tariff heading.<\/p>\n

              Related HSN Codes<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
              HSN Code<\/th>\nDescription<\/th>\n<\/tr>\n
              4819<\/strong><\/td>\nCertain paper\/paperboard containers and office articles<\/td>\n<\/tr>\n
              4820<\/strong><\/td>\nRegisters, notebooks, diaries, folders and similar stationery<\/td>\n<\/tr>\n
              9608<\/strong><\/td>\nPens, markers and similar writing instruments<\/td>\n<\/tr>\n
              9609<\/strong><\/td>\nPencils, crayons, pastels and chalk<\/td>\n<\/tr>\n
              9610<\/strong><\/td>\nSlates and writing\/drawing boards<\/td>\n<\/tr>\n
              960810<\/strong><\/td>\nBall-point pens<\/td>\n<\/tr>\n
              96082000<\/strong><\/td>\nFelt-tip and porous-tip pens and markers<\/td>\n<\/tr>\n
              96091000<\/strong><\/td>\nPencils and crayons with leads encased in a rigid sheath<\/td>\n<\/tr>\n
              96092000<\/strong><\/td>\nPencil leads<\/td>\n<\/tr>\n
              960990<\/strong><\/td>\nOther pencils, pastels, drawing charcoal and chalk<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              Sources<\/h2>\n
                \n
              • \n

                Central Board of Indirect Taxes and Customs (CBIC) \u2014 GST Goods and Services Rates for HSN 4819, 4820, 9608, 9609 and 9610<\/p>\n<\/li>\n

              • \n

                Ministry of Commerce & Industry, Government of India \u2014 Indian tariff classifications for Chapters 48 and 96<\/p>\n<\/li>\n

              • \n

                Government of India tariff schedules \u2014 stationery and writing-instrument classifications<\/p>\n<\/li>\n<\/ul>\n

                Last Reviewed: 1 October 2026<\/strong><\/p>\n

                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.<\/em><\/p>\n\n\t\t

                \n\t\t\t\t\t\t\t

                Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t
                \n\t\t\t\t\t\t\t\t\t

                What is the HSN code for stationery?<\/h3>\n\t\t\t\t\t
                \n\t\t\t\t\t\t

                There is no single HSN code for stationery. Different products fall under different headings such as 4820, 9608, 9609 and 9610.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                What is the HSN code for notebooks?<\/h3>\n\t\t\t\t\t
                \n\t\t\t\t\t\t

                Notebooks generally fall under HSN 4820.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                What is the GST rate on notebooks?<\/h3>\n\t\t\t\t\t
                \n\t\t\t\t\t\t

                Exercise books, graph books, laboratory notebooks and notebooks under HSN 4820 generally attract 12% GST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                What is the HSN code for pens?<\/h3>\n\t\t\t\t\t
                \n\t\t\t\t\t\t

                Pens generally fall under HSN 9608.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                What is the GST rate on pens?<\/h3>\n\t\t\t\t\t
                \n\t\t\t\t\t\t

                Pens and similar writing instruments under HSN 9608 generally attract 18% GST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                What is the HSN code for pencils?<\/h3>\n\t\t\t\t\t
                \n\t\t\t\t\t\t

                Pencils generally fall under HSN 9609.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                What is the GST rate on pencils?<\/h3>\n\t\t\t\t\t
                \n\t\t\t\t\t\t

                Pencils, crayons and similar products under HSN 9609 generally attract 12% GST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                Are chalk sticks taxable under GST?<\/h3>\n\t\t\t\t\t
                \n\t\t\t\t\t\t

                Qualifying slate pencils and chalk sticks under HSN 9609 are Nil-rated.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                Do notebooks and registers have the same GST rate?<\/h3>\n\t\t\t\t\t
                \n\t\t\t\t\t\t

                Not necessarily. Both can fall under HSN 4820, but exercise books and notebooks generally attract 12% GST, while registers, account books, diaries and several other stationery products under 4820 generally attract 18% GST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t

                Can one HSN code be used for all items in a stationery shop?<\/h3>\n\t\t\t\t\t
                \n\t\t\t\t\t\t

                No. A stationery shop should classify products individually because notebooks, pens, pencils, files and other items can fall under different HSN headings and GST rates.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n","protected":false},"excerpt":{"rendered":"

                There is no single HSN code for all office and school stationery in India. Stationery products are classified according to […]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":7471,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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