Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or pape rboard, albums for samples or for collections and book covers, of paper or paperboard. Chapter 48: Paper and paperboard, articles of paper pulp, of paper or of paperboard.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 4820 | Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] Notification 9/2025-CT(R), Schedule II, S.No. 186 |
| Nil | 4820 | Exercise book, graph book, laboratory note book and notebooks Notification 10/2025-CT(R), S.No. 130 |
| Entries for the whole of Chapter 48 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets Notification 9/2025-CT(R), Schedule I, S.No. 318 |
| 5%2.5% + 2.5% | 39, 48 | Paper Sacks/Bags and bio-degradable bags Notification 9/2025-CT(R), Schedule I, S.No. 319 |
| Nil | 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India Notification 10/2025-CT(R), S.No. 131 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 4820 in the GSTN HSN master (15 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 4820 10 | REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES : | – | |
| 4820 10 10 | REGISTERS, ACCOUNT BOOKS | – | Save |
| 4820 10 20 | LETTER PADS | – | Save |
| 4820 10 90 | OTHER | – | Save |
| 4820 20 | EXERCISE BOOKS | – | |
| 4820 20 00 | EXERCISE BOOKS | – | Save |
| 4820 30 | BINDERS (OTHER THAN BOOK COVERS), FOLDERS AND FILE COVERS | – | |
| 4820 30 00 | BINDERS (OTHER THAN BOOK COVERS), FOLDERS AND FILE COVERS | – | Save |
| 4820 40 | MANIFOLD BUSINESS FORMS AND INTERLEAVED CARBON SETS | – | |
| 4820 40 00 | MANIFOLD BUSINESS FORMS AND INTERLEAVED CARBON SETS | – | Save |
| 4820 50 | ALBUMS FOR SAMPLES OR FOR COLLECTIONS | – | |
| 4820 50 00 | ALBUMS FOR SAMPLES OR FOR COLLECTIONS | – | Save |
| 4820 90 | OTHER : | – | |
| 4820 90 10 | BLOTTING PAPERS CUT TO SIZE | – | Save |
| 4820 90 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (4820) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
