Gst rate for school diary

As per my view it should be NIL.

Reference:: Chapter 49, HSN Code - 4901

Yes, GST will be applicable @ 12% with HSN Code 482010

HSN Code: 48201090

Descripttion: Articles of stationery made of paper or paperboard, including registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries, excise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets, and other similar items.

Rate: 12%

Summary:

• HSN code 48201090 covers various stationery items made of paper or paperboard.
• These items include registers, account books, note books, order books, receipt books, letter pads, memorandum pads, and diaries.
• It also includes excise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets, and other stationery articles.
• The applicable Goods and Services Tax (GST) rate for these items is 12%.