GST rates and HSN code for Paper notebook.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| (waste and scrap) <strong>paper</strong> or paperboard | Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Other | 48239090 | 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 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48021010 | 12% | – | 01/07/2017 | – | |
| Exercise Book, Graph Book, & Laboratory Note Book And Notebooks | 4820 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026230 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025640 | 12% | – | 01/07/2017 | – | |
| Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface – Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Includ | 48103920 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48023000 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026240 | 12% | – | 01/07/2017 | – | |
| Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Other: Other | 48219090 | 18% | – | 01/07/2017 | – | |
| Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Printed : Paper Tags | 48211010 | 18% | – | 01/07/2017 | – | |
| Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board | 48237020 | 18% | – | 01/07/2017 | – | |
| Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48114900 | 18% | – | 01/07/2017 | – | |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coate | 3405 | 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 | – |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Micapaper Or Reconstituted Mica Paper | 68149040 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Moulded Glass Bonded Or Glass Bonded Mica | 68149050 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Manicure Or Pedicure Sets And Instruments (Including Nail F | 82142090 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Photographic or cinematographic goods | Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt | 37025290 | 18% | – | 01/07/2017 | – |
| Other vegetable textile fibres; <strong>paper</strong> yarn and woven fabrics of <strong>paper</strong> yarn | Woven Fabrics Of Other Vegetable Textile Fibres; Woven Fabrics Of Paper Yarn Woven Fabrics Of Other Vegetable Textile Fibres; Woven Fabrics Of Paper Yarn : Of Other Vegetable Textile Fibres : Dyed | 53110013 | 5% | – | 01/07/2017 | – |
Paper notebooks are a staple in homes, offices, and educational institutions, but navigating their Goods and Services Tax (GST) classification requires understanding their Harmonized System of Nomenclature (HSN) code. The HSN code is an internationally recognized system that categorizes products, ensuring consistent taxation globally. For paper notebooks, the classification primarily falls under “Paper and paperboard; articles of paper pulp, of paper or of paperboard,” specifically within HSN Chapter 48.
The GST rate for paper notebooks can vary, but commonly, products like “Exercise Book, Graph Book, & Laboratory Note Book And Notebooks” are subject to a 12% GST rate. However, some broader categories of “Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles” might fall under HSN 48201090 with an 18% GST. It’s crucial for manufacturers, retailers, and even consumers to be aware of these distinctions to ensure accurate billing and tax compliance.
HSN (Harmonized System of Nomenclature) is a system that classifies paper notebooks for GST purposes.
Paper notebooks are typically covered under HSN Chapter 48, which deals with paper and paperboard articles.
The HSN code 482020 (specifically 48202000) is commonly used for exercise books. For “Exercise Book, Graph Book, & Laboratory Note Book And Notebooks”, HSN 4820 is often used.
While many notebooks are at 12%, broader categories under HSN 4820, especially for business-related registers and account books, might be at 18%.
Always consult the latest official GST notifications and the detailed HSN code list published by the Central Board of Indirect Taxes and Customs (CBIC) for precise classification.
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