GST rates and HSN code for Letter pad.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
(waste and scrap) paper or paperboard | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Looseleaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets | 4820 | 18% | – | 01/07/2017 | – |
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48205000 | 18% | – | 01/07/2017 | – | |
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48201020 | 18% | – | 01/07/2017 | – | |
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48209090 | 18% | – | 01/07/2017 | – | |
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48201090 | 18% | – | 01/07/2017 | – | |
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48201010 | 18% | – | 01/07/2017 | – | |
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48203000 | 18% | – | 01/07/2017 | – | |
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48209010 | 18% | – | 01/07/2017 | – | |
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48204000 | 18% | – | 01/07/2017 | – | |
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles | 482010 | 18% | – | 01/07/2017 | – | |
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48202000 | 18% | – | 01/07/2017 | – | |
Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like – Other Sacks | 48194000 | 18% | – | 01/07/2017 | – | |
Envelopes, Letter Cards, Plain Postcards And Correspondence Cards, Of Paper Or Paperboard; Boxes, Pouches, Wallets And Writing Compendiums, Of Paper Or Paperboard, Containing An Assortment Of Paper Stationery | 4817 | 18% | – | 01/07/2017 | – | |
Envelopes, Letter Cards, Plain Postcards And Correspondence Cards, Of Paper Or Paperboard; Boxes, Pouches, Wallets And Writing Compendiums, Of Paper Or Paperboard, Containing An Assortment Of Paper Stationery – Envelopes | 48171000 | 18% | – | 01/07/2017 | – | |
Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like- Folding Cart | 48192010 | 18% | – | 01/07/2017 | – | |
Envelopes, Letter Cards, Plain Postcards And Correspondence Cards, Of Paper Or Paperboard; Boxes, Pouches, Wallets And Writing Compendiums, Of Paper Or Paperboard, Containing An Assortment Of Paper Stationery – Boxes, Pouches, Wallets And Writing Compendi | 48173010 | 18% | – | 01/07/2017 | – | |
Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like – Sacks And B | 48193000 | 18% | – | 01/07/2017 | – | |
Miscellaneous articles of base metal | Fittings For Loose-Leaf 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 – Other, Including Parts:Pins | 83059010 | 18% | – | 15/11/2017 13/10/2017 | – |
Fittings For Loose-Leaf 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 | 8305 | 18% | – | 15/11/2017 13/10/2017 | – | |
Fittings For Loose-Leaf 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 – Other, Including Parts:Othe | 83059090 | 18% | – | 15/11/2017 13/10/2017 | – |
A letter pad is a staple of stationery, used by individuals, offices, and businesses for writing correspondence and taking notes. For manufacturers, sellers, and buyers, knowing the correct HSN code is vital for GST compliance and accurate billing. Let’s delve into the HSN code and GST rate for letter pads.
Letter pads are classified under Chapter 48 of the Harmonized System of Nomenclature (HSN), which covers “Paper and paperboard; articles of paper pulp, of paper or of paperboard.”
The specific HSN code for letter pads is 4820. The description for this heading is very detailed, covering a wide range of stationery articles: “Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles…” This broad heading encompasses many common office and school stationery items.
Your data provides several specific 8-digit HSN codes under this heading, all of which fall under the same category of stationery articles:
The key takeaway is that letter pads are classified as a finished stationery product, not just as plain paper.
According to the data you provided and current GST regulations in India, the GST rate for a letter pad is 18%. This rate has been in effect since July 1, 2017.
While some basic paper-based products might have a lower GST rate, stationery items like letter pads that are processed and bound for a specific purpose are generally taxed at a higher rate. It is important to note that some sources indicate a 12% GST rate for certain paper stationery, but your provided data consistently shows 18% for HSN 4820. This indicates that letter pads and similar bound stationery fall under the higher tax bracket.
It is essential to distinguish a letter pad from other paper products to ensure correct classification:
By correctly using HSN code 4820, you can ensure that your tax invoices and GST returns are accurate, helping you stay compliant with the law.
The specific HSN code for a letter pad is 48201020.
The GST rate for a letter pad is 18%.
Letter pads are covered under Chapter 48, which is for paper and paperboard articles.
HSN 4820 is for bound articles like pads, notebooks, and registers, while HSN 4817 is for individual envelopes, postcards, and writing compendiums.
Yes, a GST-registered business can claim ITC on the 18% GST paid for letter pads if they are purchased for business use.
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