Letter pad HSN Code

GST rates and HSN code for Letter pad.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
(waste and scrap) paper or paperboardRegisters, 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 Sets482018%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 Set4820500018%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 Set4820102018%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 Set4820909018%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 Set4820109018%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 Set4820101018%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 Set4820300018%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 Set4820901018%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 Set4820400018%01/07/2017
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles48201018%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 Set4820200018%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 Sacks4819400018%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 Stationery481718%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 – Envelopes4817100018%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 Cart4819201018%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 Compendi4817301018%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 B4819300018%01/07/2017
Miscellaneous articles of base metalFittings 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:Pins8305901018%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 Metal830518%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:Othe8305909018%15/11/2017 13/10/2017

Find the Right HSN Code for Your Letter Pad

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.

Classify Your Stationery

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:

  • 48201020: This is the most specific code for “Letter Pads” and is a direct match for the product.
  • 482010: This is the 6-digit sub-heading for registers, account books, notebooks, and similar articles.
  • 48201090: This is the code for “other” articles under the same category, often used for writing pads and similar products not specified elsewhere.

The key takeaway is that letter pads are classified as a finished stationery product, not just as plain paper.

Understand the Applicable GST Rate

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.

Differentiate from Other Paper Products

It is essential to distinguish a letter pad from other paper products to ensure correct classification:

  • Plain Paper (HSN 4802): Uncoated paper in rolls or sheets has a different HSN code and may have a lower GST rate, typically 12%.
  • Envelopes and Letter Cards (HSN 4817): These are also stationery items, but they have their own specific HSN heading.
  • Paper Clips and Files (HSN 8305): Your data also lists these metal office articles, which are not paper products and fall under a different HSN chapter altogether.

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.

FAQs

What is the HSN code for a letter pad?

The specific HSN code for a letter pad is 48201020.

What is the GST rate for a letter pad?

The GST rate for a letter pad is 18%.

What HSN chapter covers letter pads?

Letter pads are covered under Chapter 48, which is for paper and paperboard articles.

What is the difference between HSN 4820 and 4817?

HSN 4820 is for bound articles like pads, notebooks, and registers, while HSN 4817 is for individual envelopes, postcards, and writing compendiums.

Can I claim Input Tax Credit (ITC) on letter pads?

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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