But, You ask SAC code then "Why you said Stationary ITEM......? Why not you says Stationary SERVICE"?
Bcoz, It's goods. Good want HSN code... It's HSN is following....
CHAPTER 48 : PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
4820 : REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE 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
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 4820 10 20 --- Letter pads 4820 10 90 --- Other 4820 20 00 - Exercise books 4820 30 00 - Binders (other than book covers), folders and file covers 4820 40 00 - Manifold business forms and interleaved carbon sets 4820 50 00 - Albums for samples or for collections 4820 90 - Other: 4820 90 10 --- Blotting papers cut to size 4820 90 90 --- Other