Stationery HSN Code
GST rates and HSN code for Stationery.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| (waste and scrap) paper or paperboard | 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 | – | |
| Boxes, Pouches, Wallets And Writing Compendiums, Of Paper Or Paperboard, Containing An Assortment Of Paper Stationery | 481730 | 12% | – | 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 | – | |
| 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 | 48173090 | 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 – Letter Cards, Plain Postcards And Correspond | 48172000 | 18% | – | 01/07/2017 | – | |
| Plastics and articles thereof | Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 – Office Or School Supplies: Office Supplies Of A Kind Classified As Stationery Other Than Pins, Clips, And Writing Instruments : Of Polyurethane Foam | 39261011 | 18% | – | 15/11/2017 1/07/2017 | – |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 – Office Or School Supplies: Office Supplies Of A Kind Classified As Stationery Other Than Pins, Clips, And Writing Instruments : Other | 39261019 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Works of art, collectors’ pieces and antiques | Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery (Stamped Paper), And The Like, Used Or Unused, Other Than Those Of Heading 4907 | 970400 | 5% | – | 01/07/2017 | – |
| Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery (Stamped Paper), And The Like, Used Or Unused , Other Than Those Of Heading 4907 | 9704 | 5% | – | 01/07/2017 | – |
Understanding the Right HSN Code for Stationery
HSN codes are vital for classifying goods under India’s GST system. When it comes to “stationery,” the provided data highlights classifications primarily within paper and plastic articles, as well as postal stationery. This blog post clarifies the HSN codes and GST rates applicable to various stationery items listed.
Based on the data, stationery items are classified under Chapter 48 (Paper and Paperboard), Chapter 39 (Plastics), and Chapter 97 (Works of Art, Collectors’ Pieces).
Paper Stationery (12% or 18% GST):
- Envelopes: These are classified under HSN code 48171000 with an 18% GST rate. The broader category 4817 also carries an 18% GST.
- Letter Cards, Plain Postcards, and Correspondence Cards: These fall under HSN code 48172000 with an 18% GST rate.
- Boxes, Pouches, Wallets, and Writing Compendiums (Containing an Assortment): These are listed under HSN code 48173010 and 48173090, both with an 18% GST rate. However, a specific entry for HSN code 48173012 shows a 12% GST rate, possibly indicating a different type or material within this category.
Plastic Stationery (18% GST):
- Office or School Supplies of Plastic (Other than Pins, Clips, and Writing Instruments): These are classified under HSN codes 39261011 (of polyurethane foam) and 39261019 (other), both with an 18% GST rate, effective from 01/07/2017 and revised on 15/11/2017.
Postal Stationery (5% GST):
- Postal Stationery (Stamped Paper): This category, whether used or unused (other than those of heading 4907), falls under HSN code 970400 and 9704 with a 5% GST rate.
This breakdown indicates that the GST rate for stationery varies depending on the material (paper, plastic) and the specific type of item, with postal stationery having a lower rate.
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