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GST · Reference checked September 2026
HSN / SAC & GST rates
Search selected stationery, paper products and service headings. Goods rates below reflect the September 2025 schedules; this is a curated reference, not a complete tariff database.
Rates are total GST (CGST + SGST / UTGST, or IGST). An HSN / SAC heading alone does not establish the rate: match the exact description, transaction date, exemption and conditions. Services marked 'Check activity' need an activity-specific rate review.
18 of 18 selected entries
| HSN / SAC | Description | GST reference | Classification condition |
|---|---|---|---|
| 4820Goods | Exercise books, graph books, laboratory notebooks and notebooks | Nil | Specified descriptions in the exemption schedule from 22 September 2025; other stationery under 4820 is not automatically exempt. |
| 4820Goods | Registers, diaries, account books and other specified stationery | 18% | Excludes the notebooks / exercise books covered by the exemption. Confirm the exact article. |
| 4802Goods | Specified writing / printing paper used for exercise and note books | Nil, conditional | Only the exact paper description and use in the exemption schedule. General paper supplies are not all nil-rated. |
| 4819 10 / 4819 20Goods | Corrugated / non-corrugated paper cartons, boxes and cases | 5% | Match these subheadings; other packaging products under 4819 can differ. |
| 4819 · otherGoods | Other paper packaging under heading 4819 | 18% | Excludes cartons, boxes and cases under 4819 10 / 4819 20. |
| 4901Goods | Printed books, including Braille books | Nil | A printed book; brochures and leaflets are a separate taxable description. |
| 4901Goods | Brochures, leaflets and similar printed matter | 5% | Whether or not in single sheets; distinguish from printed books and other advertising material. |
| 4905Goods | Printed maps, charts, atlases and globes | Nil | Specified printed maps / chart description in the exemption schedule from 22 September 2025. |
| 4202Goods | Bags, cases and similar containers | Check article | Material, construction and the exact tariff entry matter. Do not classify every school or travel bag from the heading alone. |
| 9982Services | Legal and accounting services | Check activity | Accounting, tax and legal activities need their precise SAC. Legal-service exemptions and reverse charge require separate checks. |
| 9983Services | Other professional, technical and business services | Check activity | Use the actual consultancy / technical activity; the broad heading contains distinct entries and conditions. |
| 9984Services | Telecommunications and information supply services | Check activity | Telecom, internet and online-content supplies are not interchangeable rate categories. |
| 9985Services | Support services | Check activity | Identify the service, including any special tour, travel or other conditional entry. |
| 9989Services | Printing and other manufacturing services | Check contract | Determine whether the supply is goods, printing service or job work and who owns the principal inputs. |
| 9965Services | Goods transport services | Check mode / option | Transport mode, GTA status, tax option, exemption and reverse-charge position can change the result. |
| 9972Services | Real estate services | Check transaction | Renting and other real estate supplies require their own residential / commercial, recipient and exemption review. |
| 9992Services | Education services | Check exemption | Exemption depends on the institution and qualifying service; not every coaching or training supply is exempt. |
| 9993Services | Health and social-care services | Check exemption | Review the provider, service and exclusions; the heading alone does not establish exemption. |
OFFICIAL REFERENCES
Check the source.
Reference review: 15 September 2026. Apply the provisions for your period and facts; notifications and portal requirements can change.