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HSN Code Finder · Product

Stationery HSN Code 4820

18% IGSTSchedule II

Paper stationery is classified under HSN heading 4820, which covers registers, account books, notebooks, letter pads, binders, folders and other articles of stationery of paper or paperboard.

Heading
4820
Primary code
48201010
GST / IGST
18%
Customs duty (BCD)
10%

Stationery HSN codes & GST rates

The 8-digit HSN codes under heading 4820 (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 paperboard; albums for samples or for collections and book covers, of paper or paperboard). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN codeDescriptionIGSTBCD
48201010Registers, account books18%10%
48201020Letter pads18%10%
48202000Exercise books18%10%
48203000Binders (other than book covers), folders and file covers18%10%
48204000Manifold business forms and interleaved carbon sets18%10%

FTA preferential rates: 15 partner agreement(s) listed for 48201010; best preferential rate 0% via ASEAN countries; 12 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for stationery?

The HSN code for stationery is 4820 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for stationery the most common is 48201010, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How stationery is classified under HSN

The HSN classification for stationery narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

  1. Chapter 482-digitPaper and paperboard; articles of paper pulp, of paper or of paperboard
  2. 48204-digit headingREGISTERS, 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 PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD
  3. 4820106-digit subheadingRegisters, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles :
  4. 482010108-digit tariff itemRegisters, account books

Section XPULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

GST on stationery

Stationery (HSN 4820) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 48201010 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported stationery

When stationery (HSN 48201010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties, and Compensation Cess 0.125%.

Indicative total duty on ₹100 of assessable value: 32.4181. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 48201010

Conclusion

The HSN code for stationery is 4820 at the heading level, with 48201010 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.

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Source: CBIC Part II Import Tariff, chapter-wise PDFs·Last reviewed: