tax rates
This query is : Resolved
13 June 2017
office files ( Stationary )
13 June 2017
what kind of tax rate?
26 July 2025
For **office files (stationery)** under GST:
---
### HSN Code:
* Office files generally fall under:
**HSN Code 4820** — *Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, of paper or paperboard.*
Or more specifically:
**HSN Code 4820.10** — *Exercise books.*
If your office files are plastic files or folders, then it may come under:
**HSN Code 3926** — *Other articles of plastics.*
---
### GST Rate:
* **Office stationery like files, registers, etc. are generally taxed at 12% GST.**
Plastic folders or files are mostly taxed at **18% GST**.
---
### Summary:
| Item | HSN Code | GST Rate |
| ------------------------ | -------- | -------- |
| Paper files (stationery) | 4820 | 12% |
| Plastic files/folders | 3926 | 18% |
---
If you want, I can help you confirm the exact classification based on the material of the files.
---
### HSN Code:
* Office files generally fall under:
**HSN Code 4820** — *Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, of paper or paperboard.*
Or more specifically:
**HSN Code 4820.10** — *Exercise books.*
If your office files are plastic files or folders, then it may come under:
**HSN Code 3926** — *Other articles of plastics.*
---
### GST Rate:
* **Office stationery like files, registers, etc. are generally taxed at 12% GST.**
Plastic folders or files are mostly taxed at **18% GST**.
---
### Summary:
| Item | HSN Code | GST Rate |
| ------------------------ | -------- | -------- |
| Paper files (stationery) | 4820 | 12% |
| Plastic files/folders | 3926 | 18% |
---
If you want, I can help you confirm the exact classification based on the material of the files.
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