GST rate and HSN code for notebooks
GST on notebooks is nil (HSN 4820) from 22 September 2025, down from 12%. The exemption covers exercise books, graph books and laboratory notebooks. Registers, diaries, account books, letter pads and files under the same heading stay at 18%. School stationery shops should split these two groups in their item list.
HSN code and GST rate for notebooks
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Notebooks, exercise books, graph and lab books | 4820 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 130 |
| Registers, diaries, files, letter pads | 4820 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 186 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Exercise book, graph book, laboratory note book and notebooks”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Notebooks, exercise books, graph and lab books | 12% | Nil |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- School notebooks and exercise books: 4820 at 0%.
- Registers, diaries, receipt books, files: 4820 at 18%.
- Printed textbooks: 4901 at 0%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing long-book registers at 0% as notebooks.
- Still charging 12% on school notebooks.
- Billing spiral diaries as notebooks.
Put the right HSN and GST on every bill
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Questions about GST on notebooks
What changed for notebooks in September 2025?
Exercise books, graph books, laboratory notebooks and notebooks (4820) went from 12% to nil (PIB, Annexure I).
Is a register a notebook?
No. Registers, account books, diaries and similar articles are listed separately at 18% (Schedule II, S. No. 186).
Are printed books taxable?
No. Printed books (4901), children's colouring books (4903) and maps and atlases (4905) are nil.
More items in HSN chapter 48 and stationery, books and sports
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods) and Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.