GST on Books & Stationery in India (2026)
Printed books are exempt (0%), and GST 2.0 moved essential stationery — pencils, notebooks, erasers, sharpeners — to 0% too. Other stationery is largely 5%. Here's the rate and HSN guide for bookshops and stationers.
Part of: The Complete GST Guide for Small Business in India (2026)
Good news for students and shops: printed books have always been GST-exempt, and GST 2.0 (September 2025) moved essential stationery — pencils, notebooks, erasers, sharpeners, exercise books — to 0% as well. Most other stationery sits at 5%. Here's the breakdown.
Quick answer: printed books = 0%; essential stationery (pencils, notebooks, erasers, sharpeners) = 0%; other stationery = 5%.
Books & stationery GST at a glance
| Item | GST rate | HSN code |
|---|---|---|
| Printed books | Nil (exempt) | 4901 |
| Exercise books / notebooks | Nil (exempt) | 4820 |
| Pencils, crayons, sharpeners, erasers | Nil (exempt) | 9608 / 9609 / 4016 |
| Pens (ball/gel) | 5% | 9608 |
| Files, folders & other stationery | 5% | 4820 / 4817 |
| Printers/toner & office electronics | 18% | 8443 / 3707 |
What changed under GST 2.0
Several everyday education items that were at 12% — notebooks, pencils, sharpeners, erasers — moved to nil, cutting the cost of school supplies. Printed books were already exempt. Note that exempt sales carry a bill of supply and no input tax credit on related inputs.
FAQs
Are e-books also exempt?
Physical printed books are exempt; e-books/digital supplies can be treated differently — confirm the current treatment for digital products with your CA.
General information only, not tax advice; rates can change. Confirm the current rate and HSN for your exact product on CBIC notifications or with your CA. Last reviewed: September 2026.
Bill your bookshop with KukBook
KukBook keeps exempt books/stationery apart from taxable items, issues a bill of supply or tax invoice as needed, and prepares GST returns automatically.
