Updated 17 October 2026 · By Ashok Sachdev · Rates read from Notification No. 9/2025 and No. 10/2025-Central Tax (Rate), in force from 22 September 2025
Quick answer
From 22 September 2025, most school stationery in India is GST-free: exercise books and notebooks, pencils, crayons, erasers, sharpeners, slates, printed books and maps carry 0% GST. Geometry and colour boxes, kites and sports goods are 5%, while pens and refills, A4 and copier paper, registers and diaries, files, envelopes, glue, school bags and calculators are 18%.
That makes a stationery shop one of the few retail counters where a single bill often has 0%, 5% and 18% lines together. Some items went down (notebooks were 12%, now nil), and one common item went up (A4 copier paper moved from 12% to 18%). This guide lists each rate with its HSN and notification entry and shows how to bill a school-list order correctly.
GST rates on stationery and school items (2026)
| Item | HSN | GST now | Before 22 Sep 2025 | Notification entry |
|---|---|---|---|---|
| Exercise books, notebooks, graph and lab books | 4820 | 0% | 12% | 10/2025, S. No. 130 |
| Registers, diaries, files, letter pads | 4820 | 18% | — | 9/2025, Sch. II, S. No. 186 |
| Pencils, crayons, pastels, chalk | 9609 | 0% | 12% | 10/2025, S. No. 163 |
| Erasers | 4016 | 0% | 5% | 10/2025, S. No. 121 |
| Pencil sharpeners | 8214 | 0% | 12% | 10/2025, S. No. 156 |
| Slates | 9610 | 0% | — | 10/2025, S. No. 164 |
| Printed books; children's picture, drawing and colouring books | 4901, 4903 | 0% | — | 10/2025, S. No. 132, 134 |
| Maps, atlases, globes | 4905 | 0% | 12% | 10/2025, S. No. 136 |
| Geometry, mathematical and colour boxes | 7326 | 5% | 12% | 9/2025, Sch. I, S. No. 410 |
| Kites | 4823 | 5% | — | 9/2025, Sch. I, S. No. 323 |
| Sports goods (bats, balls, rackets), board games, playing cards | 9506, 9504 | 5% | 12% | 9/2025, Sch. I, S. No. 499, 498 |
| Ball pens, gel pens, markers, fountain pens, refills | 9608 | 18% | — | 9/2025, Sch. II, S. No. 626 |
| Ink | 3215 | 18% | — | 9/2025, Sch. II, S. No. 57 |
| A4, copier and printing paper | 4802 | 18% | 12% | 9/2025, Sch. II, S. No. 167 |
| School bags, backpacks | 4202 | 18% | — | 9/2025, Sch. II, S. No. 145 |
| Envelopes; files and folders; glue | 4817, 4820, 3506 | 18% | — | 9/2025, Sch. II, S. No. 183, 186, 75 |
| Greeting cards, printed calendars | 4909, 4910 | 18% | — | 9/2025, Sch. II, S. No. 193, 194 |
| Calculators | 8470 | 18% | — | 9/2025, Sch. II, S. No. 455 |
| Gym and exercise equipment | 9506 | 18% | — | 9/2025, Sch. II, S. No. 619 |
Rates are the full GST rate (CGST + SGST within a state, or IGST between states). "Before" rates are shown only where the PIB release on the 56th GST Council meeting (3 September 2025, Annexure I) listed the change. Sources: Notification 9/2025-CT(Rate) and Notification 10/2025-CT(Rate). Confirm the 8-digit code on your supplier's invoice.
Is GST charged on notebooks?
No. Exercise books, notebooks, graph books and laboratory notebooks are nil-rated from 22 September 2025 (Notification 10/2025, S. No. 130). They were 12% before. Registers, account books, diaries, letter pads and files fall in a different entry under the same chapter and stay at 18%. A "long book" sold for school is a notebook; a bound office register is not.
Why did A4 paper go up to 18%?
Uncoated paper for writing, printing and copying (HSN 4802), which includes A4 and copier paper reams, is in the 18% schedule after the rate change; it was 12% before. If your shelf labels still show the old price, your margin on every ream fell by the difference. Update the sale price or MRP for paper reams.
