GST rates and HSN code for Register book.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
(waste and scrap) paper 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 | – | |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Sewing Machine Needles : For Household Type Sewing Machines | 84523010 | 12% | – | 01/07/2017 | – |
Book-Binding Machinery, Including Book-Sewing Machines – Machinery: Wire Stitching Machinery, Single Headed | 84401010 | 18% | – | 01/07/2017 | – | |
Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Other Sewing Machines: Automatic Units: Other With Electronic Controls Or Electric Motors | 84522120 | 12% | – | 01/07/2017 | – | |
Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles | 8452 | 12% | – | 01/07/2017 | – | |
Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Sewing Machine Needles : Other | 84523090 | 12% | – | 01/07/2017 | – | |
Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles Other | 84522900 | 12% | – | 01/07/2017 | – | |
Book-Binding Machinery, Including Booksewing Machines | 8440 | 18% | – | 01/07/2017 | – | |
Book-Binding Machinery, Including Book-Sewing Machines – Machinery: Other | 84401090 | 18% | – | 01/07/2017 | – | |
Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles 8452 10 – Sewing Machines Of The Household Type:- Without Stand Or Table (Heads): Other | 84521029 | 12% | – | 01/07/2017 | – | |
Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Other Sewing Machines: Automatic Units: Other | 84522190 | 12% | – | 01/07/2017 | – | |
Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles 8452 10 – Sewing Machines Of The Household Type:- Without Stand Or Table (Heads): Hand Operated | 84521022 | 12% | – | 01/07/2017 | – | |
Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles 8452 10 – Sewing Machines Of The Household Type:- Without Stand Or Table (Heads): With Electronic | 84521021 | 12% | – | 01/07/2017 | – | |
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | Maps And Hydrographic Or Similar Charts Of All Kinds, Including Atlases, Wall Maps, Topographical Plans And Globes, Printed – Other : In Book Form | 49059100 | 12% | – | 01/07/2017 | – |
In Book Form | 49052000 | Nil | – | – | – | |
Services | Accounting And Bookkeeping Services | 998222 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 01/07/2017 | – |
Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Mica, Including Splittings; Mica Waste – Crude Mica And Mica Rifted Into Sheets Or Splittings: Mica Splittings, Book Form | 25251030 | 5% | – | 01/07/2017 | – |
Understanding the Harmonized System of Nomenclature (HSN) code for register books is crucial for businesses involved in their supply. This classification dictates the applicable Goods and Services Tax (GST) rate in India. Let’s explore the relevant HSN codes for register books and their corresponding GST implications based on the provided data.
Based on the provided information, register books are primarily classified under Chapter 48, which covers “Paper and paperboard; articles of paper pulp, of paper or of paperboard.” Specifically, the relevant HSN codes for register books include:
It’s worth noting that other entries in the data, such as those under Chapter 84 (machinery) and Chapter 99 (services), are related to the manufacturing or services associated with books but not the register books themselves. Similarly, entries under Chapter 49 (printed books) and Chapter 25 (mineral products) refer to different categories altogether. HSN code 48239090 relates to other articles of paper, not specifically register books. HSN code 48021010 pertains to uncoated paper used for writing or printing.
The GST rate applicable to register books under HSN code 48201090 is 18%. For exercise books, graph books, and laboratory notebooks falling under the broader heading 48201, the GST rate is 12%. There is no CESS levied on these items. The effective date for these GST rates is July 1, 2017, and the provided data does not indicate any subsequent rate revisions.
The specific HSN code is 48201090.
The GST rate for standard register books is 18%.
The GST rate for exercise books and laboratory notebooks is 12%.
The current GST rate has been effective since July 1, 2017.
Exercise books and notebooks fall under the broader heading 48201, which can include some register book types.
No, there is no CESS levied on register books according to the data.
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