HSN and SAC codes for stationery & books with the GST rate after GST 2.0 — last checked 29 October 2026.
GST on stationery & books after GST 2.0
GST 2.0 made school stationery nil-rated: exercise books and notebooks (4820), pencils and crayons (9609 10), erasers (4016 92) and sharpeners (8214 10), plus maps and globes (4905). Printed books (4901) stay nil-rated. Pens and markers under 9608 are 18%.
Before you set the rate in your billing software, match the code to the item exactly: the first four digits name the heading, and the six- or eight-digit line decides the rate where a heading is split. When your supplier invoice shows a longer code, use that one.
Billing stationery & books correctly
- Print the HSN or SAC code on every line (4 digits up to ₹5 crore turnover, 6 digits above).
- Charge CGST + SGST inside your state and IGST for other states — the free GST invoice generator does this from the place of supply.
- For a price that includes GST, take the tax out by subtraction with the GST calculator.
- Check every B2B buyer's GST number with the GSTIN checker.
Sources: CBIC GST rate notifications — Notification No. 9/2025-Central Tax (Rate) (goods, as amended), 10/2025-Central Tax (Rate) (nil-rated goods) and 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) (services), effective 22 September 2025, published on cbic-gst.gov.in; GST Council FAQs on the 56th meeting. Last checked: 29 October 2026. Rates depend on the exact tariff line and description; confirm borderline items with your CA. This list is a guide, not legal advice.
HSN codes for other products
HSN code for stationery & books — FAQ
What is the HSN code for stationery & books?
The common HSN or SAC codes for stationery & books are: 4016 92 for erasers (0% (nil)); 4820 for exercise books, notebooks, graph books, laboratory notebooks (0% (nil)); 4901 10 for brochures, leaflets, printed in single sheets (5%); 4901 91 for dictionaries and encyclopaedias (0% (nil)). Use the code printed on your supplier invoice where it is more specific, and see the full table on this page for related items and notes.
What is the GST rate on stationery & books after GST 2.0?
Under the GST 2.0 rates in force since 22 September 2025, stationery & books items on this page are taxed at 0% (nil), 5% or 18% depending on the exact item. The table shows the rate against each HSN code, with a note where it matters.
Are notebooks GST-free now?
Yes. Exercise books, graph books and notebooks under HSN 4820 are nil-rated from 22 September 2025. Registers, diaries and letter pads under the same heading can be taxed, so check the exact item.
How many digits of the HSN code should I print on the bill?
With an aggregate turnover up to ₹5 crore, print at least 4 digits on B2B tax invoices (optional on B2C). Above ₹5 crore, print 6 digits on all tax invoices. Printing the full 8-digit code from your supplier invoice is always allowed and avoids confusion in split headings.