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The GST is taking the place of the old system of state and national indirect taxes. A wide range of goods, like food, drinks, clothing, technology, and accessories, are subject to the GST. The goods and services tax also applies to many stationary items, like paper, pens, and pencils. This article will talk in depth about India’s GST on stationery items.
What is the GST Rate on Stationery items in India?
Most stationery items, like pens, are put into the HSN code system’s Chapter 96. Among stationery items, only slate pencils, chalk, and slates are not charged GST. All other stationery is subject to the following GST rates.
| Items | GST Rate | Chapter HSN Code |
| * Ballpoints, Rollerballs, and Other Types of PensCrafting 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 pensBoards, 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 MetalFiling 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 (loose-leaf 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 |
List of HSN Codes with Tax Rates has the entire list.
Is Input Tax Credit available on the Stationery Items?
Yes, you can get an Input Tax Credit (ITC) on stationery. But there is a catch: it can only be used to help business and not on the negative list. If the cost is paid for by the head office, it must be split among the different divisions based on how much they contribute to the total cost.
Important Note: You can only claim ITC on the stationery items if you have GST Registration and file a GST Return.
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