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GST Rate for Diary & Other Stationary Products

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By Sandipan Mitra
3 min read

GST Rate for Diary & Other Stationary Products

Key Takeaways

  • Pens are taxed at 18% under the GST regime.
  • Stationery items fall under different GST rates, mainly 12% and 18%.
  • GST adds a specific tax rate to the base price of stationery products.
  • Businesses can claim input tax credit (ITC) on stationery used for business purposes.
  • HSN codes classify goods for accurate GST rate application and compliance.

Goods and Services Tax (GST) has revolutionized the tax landscape in many countries, including India. For businesses and consumers alike, understanding the GST rates applicable to various products is crucial for compliance and cost management. In this article, we explain the GST rates for diary, stationery products, a category that encompasses a wide range of essential items used in offices, schools, and homes.

GST Rate on Stationery Items and HSN Codes

gst rate on stationery items and hsn codes

To streamline tax processes and ensure uniformity, the GST regime employs HSN (Harmonized System of Nomenclature) codes. These codes classify goods into specific categories, making it easier to determine applicable tax rates. Stationery items, being diverse, fall under multiple HSN codes, each attracting different GST rates mentioned below.

Stationery ItemHSN CodeGST Rate
Carbon Paper480918%
Uncoated Paper480212%
Graph Book482012%
Receipt Books482012%
Letter Pads482012%
Self-Copy Paper480918%
Transfer Papers480918%
Greaseproof Paper480618%
Paper Trays482318%
Book Covers482012%
Correspondence Cards482012%
Letter Cards482012%
Manifold Business Forms482012%
Slate Pencils960918%
Memorandum Pads482012%
Paint Pads960318%
Plain Postcards481712%
Interleaved Carbon Sets480918%
Pen Trays392618%
Assortment Of Paper Stationery482012%
Paper Knives821118%
Aseptic Packaging Paper481118%
Paper Pulp470112%
Composite Paper480712%
Corrugated Paper480812%
Glassine Paper480618%
Paper For Duplicator Stencils480918%
Post Card481712%
Writing Blocks482012%
Pencil Sharpeners821418%
Topographical Plans490512%
Wall Maps490512%
Feather Dusters960318%
Letter Corners482012%
Purchase Stationery As Item with GST | Stationery with Quantity | Service Origination Accounting

GST Rate for Pen

Pens, an indispensable part of stationery, are subject to varying GST rates depending on their type and value. Generally, the GST rate for pens is set at 18%. However, certain pens, particularly those that are more specialized or luxurious, might attract different rates.

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12% GST Rate for Select Stationery Products and Pens

Some stationery items are taxed at a 12% GST rate. This category includes specific types of pens and other essential stationery products that are considered necessary for everyday use. The rationale behind this rate is to keep essential items affordable while ensuring a reasonable tax contribution.

Stationery Products and Pens are taxed at 18% under GST

Many stationery products fall under the 18% GST bracket. This includes a wide range of items, from regular pens to more specialized office supplies. The higher rate applies to products deemed non-essential or those that offer added value beyond basic functionality.

GST on Metallic Stationery Products

Metallic stationery products, such as staplers, paper clips, and metallic rulers, generally attract an 18% GST rate. These items, often seen as durable and long-lasting, fall into the higher tax bracket due to their material and construction costs.

GST Rates for Paper-Based Stationery Products

gst rates for paper-based stationery products

Paper-based stationery items, like notebooks, printing paper, and envelopes, also fall under different GST rates based on their type and use.

Paper-Based Stationery Products Taxed at 12% GST

Certain essential paper-based products are taxed at a 12% GST rate. This includes items like exercise books and specific types of writing paper. The lower rate aims to keep educational and essential office supplies affordable.

Paper-Based Stationery Products Taxed at 18% GST

Other paper-based products, particularly those used for specialized or non-essential purposes, are taxed at an 18% rate. This includes premium notebooks, decorative paper, and specialized printing paper.

ITC on Stationery Items Under GST

Input Tax Credit (ITC) is a significant feature of the GST system, allowing businesses to claim credit for the tax paid on inputs used in their operations. For stationery items, businesses can avail ITC, provided these items are used for business purposes and proper documentation is maintained.

From Pulp to Print: GST’s Influence on the Paper Industry

The implementation of GST has significantly impacted the paper industry, from the manufacturing of pulp to the final printed products. The industry has had to adapt to the uniform tax structure, leading to changes in pricing, supply chain management, and overall business operations.

Conclusion

The GST rates for stationery products are essential for both consumers and businesses. By knowing which items are taxed at 12% and which at 18%, one can make informed purchasing decisions and ensure compliance with tax regulations. The GST system, with its structured approach, aims to create a balanced tax environment while keeping essential products accessible.

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FAQs

What is the GST rate for pens?

Pens are generally taxed at 18% under the GST regime. However, there might be variations for specialized or luxury pens, which could attract different rates. The standard 18% rate applies to the most common types of pens used in offices and schools.

Are all stationery items taxed at the same rate?

No, stationery items fall under different GST rates, primarily 12% and 18%, depending on their type and usage. Essential items like exercise books may attract a 12% GST rate, while non-essential or specialized items, such as luxury notebooks or certain types of paper, are taxed at 18%

How does GST affect the pricing of stationery products?

GST impacts the final price of stationery products by adding a specific tax rate to the base price. This tax rate varies by product type, influencing the overall cost. The implementation of GST aims to streamline taxes, but it can also lead to higher prices for consumers on some items due to the added tax.

Can businesses claim ITC on stationery items?

Yes, businesses can claim input tax credit (ITC) on stationery items used for business purposes. To avail ITC, businesses must maintain proper documentation and ensure that the stationery items are used in the course of their business operations. ITC helps businesses reduce their overall tax liability.

What are HSN codes, and why are they important?

HSN codes classify goods into specific categories, helping to determine the applicable GST rates and ensuring uniform tax compliance. These codes simplify the process of identifying and taxing products, making it easier for businesses and tax authorities to manage and apply the correct GST rates.

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