tax rates

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suresh madisetty

suresh madisetty (Querist)
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13 June 2017 office files ( Stationary )

Nischit Sanghavi

Nischit Sanghavi (Expert)
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13 June 2017 what kind of tax rate?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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26 July 2025 For **office files (stationery)** under GST:

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### 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.*

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### GST Rate:

* **Office stationery like files, registers, etc. are generally taxed at 12% GST.**

Plastic folders or files are mostly taxed at **18% GST**.

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### Summary:

| Item | HSN Code | GST Rate |
| ------------------------ | -------- | -------- |
| Paper files (stationery) | 4820 | 12% |
| Plastic files/folders | 3926 | 18% |

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If you want, I can help you confirm the exact classification based on the material of the files.

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