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Stationery attracts 18% GST under HSN code 4820. Calculate the exact tax below.
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Stationery is classified under HSN code 4820 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for stationery.
Stationery items including notebooks, pens, pencils, erasers, and office supplies attract 18% GST since July 2017.
Yes, input tax credit (ITC) is available on stationery for registered businesses. If you purchase stationery for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.
Here are example calculations showing GST on stationery at 18% for common price points:
| Base Price | GST (18%) | CGST (9%) | SGST (9%) | Total |
|---|---|---|---|---|
| ₹50 | ₹9 | ₹5 | ₹5 | ₹59 |
| ₹200 | ₹36 | ₹18 | ₹18 | ₹236 |
| ₹500 | ₹90 | ₹45 | ₹45 | ₹590 |
| ₹1,000 | ₹180 | ₹90 | ₹90 | ₹1,180 |
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Other items at 18% GST:
Stationery attracts 18% GST in India under HSN code 4820. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.
The HSN code for Stationery is 4820. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.
To add 18% GST on stationery: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹200: GST = ₹36, Total = ₹236.
Yes, registered businesses can claim input tax credit on stationery purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.
Stationery items including notebooks, pens, pencils, erasers, and office supplies attract 18% GST since July 2017.