Stationery HSN code list: 6 digit and 8 digit lines with GST
The 6-digit stationery codes a seller uses most are 482010 (registers, notebooks, diaries), 482020 (exercise books), 960810 (ball pens) and 960910 (pencils); the 8-digit lines below split them further. One 8-digit line can carry two rates: 4820 10 90 holds both notebooks (Nil) and diaries or memo pads (18%).
| HSN (8 digit) | Description | GST |
|---|---|---|
| 4802 56 20 | Drawing paper, sheets up to 435 × 297 mm | 18% |
| 4802 56 90 | Other writing or printing paper in sheets up to 435 × 297 mm (copier paper) | 18% |
| 4817 10 00 | Envelopes | 18% |
| 4817 20 00 | Letter cards, plain postcards, correspondence cards | 18% |
| 4817 30 10 | Writing blocks (boxed paper stationery) | 5% |
| 4817 30 90 | Other boxes, pouches and wallets of assorted paper stationery | 5% |
| 4820 10 10 | Registers, account books | 18% |
| 4820 10 20 | Letter pads | 18% |
| 4820 10 90 | Notebooks, diaries, memo pads, order and receipt books | see note |
| 4820 20 00 | Exercise books | Nil |
| 4820 30 00 | Binders, folders and file covers | 18% |
| 4820 40 00 | Manifold business forms, interleaved carbon sets | 18% |
| 4820 50 00 | Albums for samples or collections | 18% |
| 4820 90 10 | Blotting paper cut to size | 18% |
| 4820 90 90 | Other paper stationery, such as graph books | see note |
| 4016 92 00 | Erasers | Nil |
| 8214 10 10 | Pencil sharpeners, paper knives, letter openers | see note |
| 9017 20 10 | Drawing and marking-out instruments (compass, protractor) | 18% |
| 9017 80 10 | Measuring rods, tapes and scales (rulers) | 18% |
| 9608 10 99 | Ball point pens | 18% |
| 9608 20 00 | Felt-tipped pens, markers, sketch pens, highlighters | 18% |
| 9608 30 19 | Fountain pens | 18% |
| 9608 40 00 | Propelling or sliding pencils | Nil |
| 9608 50 00 | Sets of pens and pencils from two or more of these lines | 18% |
| 9608 60 90 | Ball pen refills | 18% |
| 9608 99 10 | Pen holders, pencil holders | 18% |
| 9609 10 00 | Pencils and crayons with leads in a sheath | Nil |
| 9609 20 00 | Pencil leads, black or coloured | see note |
| 9609 90 30 | Pastels, drawing charcoals, writing, drawing and tailors’ chalk | Nil |
| 9610 00 00 | Slates and boards with a writing or drawing surface | 18% |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025; Nil items from the PIB GST 2.0 list.
Reading the “see note” rows: on 4820 10 90 and 4820 90 90, notebooks and graph books are Nil and diaries, memo pads and other paper stationery are 18% (Schedule II S.No. 186). On 8214 10 10, pencil sharpeners are Nil, while paper knives and letter openers are 18% (S.No. 374). Pencil leads are not named in either list, so confirm them with your CA.
Stationery items HSN code and GST rate, line by line
HSN 4820 has two GST rates: exercise books, graph books and notebooks are nil since 22 September 2025, and the rest of 4820 is 18%. Schedule II of Notification 9/2025-IT(Rate), S.No. 186, taxes registers, letter pads, diaries, binders and file covers at 18%, "other than note books and exercise books" (CBIC, read 10 Oct 2026).
Pens split by type: 9608 10 ball point (most on 9608 10 99), 9608 20 00 markers, 9608 30 fountain pens. There is no 9608 10 00 line, though some code lists print one. Propelling pencils (9608 40 00) follow the pencil rate, Nil, as the PIB table names them with 9609. Refills, nibs and pen sets are on the pen HSN code page.
Envelopes (4817 10 00) are 18% (Schedule II S.No. 183). Writing boards (9610 00 00) and rubber stamps (9611) sit in the same 18% slab, under S.No. 627 and 628.
Printing and stationery HSN code: not one code, and what changed on 22 Sept 2025
"Printing and stationery" is an accounting ledger head, not a tariff heading, so it has no HSN code of its own. Each item you buy or sell under it keeps its own code: 4820 for a register, 9608 for a pen, 4817 for an envelope (DGCIS chapters 48 and 96).
Is stationery tax free? Partly: notebooks, exercise books, pencils, crayons, erasers, sharpeners and printed maps became nil GST on 22 September 2025. Pencils, crayons and notebooks all moved from 12% to Nil, as listed by PIB for the GST 2.0 reset (5% merit and 18% standard rates for most other goods).
Code-list pages in the search results (read 4 Oct 2026) still disagree: one prints 18% for all of 4820, right for registers and wrong for notebooks; another gives notebooks "0% or 5%". And skip 3926 unless the item really is plastic: a plastic file box is 3926 at 18% (Schedule II S.No. 127).
Stationery HSN code and GST on a Meesho or Flipkart listing
On Meesho and Flipkart, enter the HSN of the item in the listing (4820, 9608, 9609) and the GST rate of its line, including 0% for nil-rated stationery. Stationery rates go by item, not by sale value per piece, so a cheap register and a premium one carry the same 18%.
- Pick the row that matches the item, not the marketplace category name.
- Enter 4 digits (4820) if last year’s aggregate turnover was up to ₹5 crore, or 6 digits (482020) above ₹5 crore (CBIC Notification 78/2020–Central Tax, from 1 April 2021).
- Choose the GST rate from the last column; a Nil item is still listed, with GST 0%.
- Use the same code and rate on the tax invoice and in GSTR-1 Table 12 (GSTN advisory).
Worked example: a school-season listing
A supplier lists a 6-pack of A5 ruled notebooks and a 10-pack of ball pens. The notebooks go in as 4820 at 0% (exercise books and notebooks, Nil) and the pens as 9608 at 18% (Schedule II S.No. 626). Two rates on one invoice.
Check your payout in the Meesho commission calculator before pricing. ListMagic, a Chrome extension, fills the Supplier Panel catalog form; you check the HSN and GST fields and press Submit.
Stationery kits and gift sets
A pen-and-marker gift set is 9608 50 00 at 18%. That line takes any set built from two or more of the pen and pencil lines. Boxed paper stationery is a different case: a box or pouch of writing pads, envelopes and cards goes under 4817 30 at 5% (Schedule I S.No. 321), and a geometry box or colour box is 5% under 7310 or 7326 (Schedule I S.No. 410).
A school kit that mixes notebooks, pencils, a pen and a pencil box has no single tariff line. Our advice: list each item separately. If you must sell the kit as one product, ask your CA which code to use before you upload it.
Pen, toy, bag and carton codes stationery sellers also use
| Item | HSN | Where to look |
|---|---|---|
| Pen, marker, refill | 9608 | Pen HSN code and GST |
| Pencil, crayon | 9609 | Pencil HSN code page (coming) |
| Carton or shipping box | by material | Carton box HSN code |
| Toys and board games | chapter 95 | Toys HSN code |
| Bags and school satchels | 4202 | Bag HSN code |
Chapter wording from DGCIS ITC-HS chapter 48 and chapter 96, checked 11 Oct 2026. More items in the HSN codes list.
Frequently asked questions
What is the GST rate for HSN code 4820?
Exercise books and notebooks under 4820 are nil GST since 22 September 2025; check other 4820 items line by line. Registers, diaries, pads and files are 18% (Schedule II S.No. 186).
What is the GST rate for HSN 96121010?
9612 is typewriter ribbons and ink pads; it is 18% under Notification 9/2025-IT(Rate), Schedule II S.No. 629, from 22 September 2025.
What does HSN code 48191010 represent?
A corrugated carton or box under 4819 10, which is packaging, not stationery.
Is stationery tax free?
Some items are: notebooks, exercise books, pencils, crayons, erasers, sharpeners and maps are nil GST since 22 September 2025 (PIB).
What is the HSN code for office stationery?
It depends on the item: 4820 for registers and pads, 9608 for pens, 4817 for envelopes, 4820 30 for files and folders.
What is the GST on pencils?
Nil since 22 September 2025, down from 12%, for pencils, crayons and propelling pencils (PIB GST 2.0 list).
What is the 8 digit HSN code for stationery?
It depends on the item: 4820 20 00 for exercise books, 4820 10 90 for notebooks and diaries, 9608 10 99 for ball pens and 9609 10 00 for pencils, as the GST portal HSN master lists them.
What is the 6 digit HSN code for stationery items?
482010 for registers, notebooks and diaries, 482020 for exercise books, 960810 for ball pens, 960910 for pencils and 481710 for envelopes.
Is stationery GST 12% or 18%?
Neither for everything: the 12% slab ended on 22 September 2025, so notebooks, pencils, erasers and sharpeners are now Nil and pens, registers, diaries, files and envelopes are 18%.
Related
Checked by the StitchMagic team on 11 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.