Stationery products

Please help me with the provisions of Stationery.

If I'm selling Stationery to End Consumer, what are the provisions of GST which I need to follow?
Replies (3)
Quick Summary
This discussion clarifies the Goods and Services Tax (GST) provisions for selling stationery products to end consumers. Most stationery items, including pens (excluding fountain pens), pencils, and crayons, fall under HSN chapter 96 and are subject to a 12% GST rate. Slate pencils, chalk, and slates are the only exceptions, not attracting any GST. If a stamp pad was sold without GST, it might be due to the seller being a composition dealer or below the GST registration threshold.

Majority of the stationery products, including pens, are classified under chapter 96 of the HSN code system. The only type of stationery product not attracting any GST is slate pencils, chalk and slates. All other stationery products are taxable under GST at the following rates.

12% GST applies to the following stationery products and pens

  • Pens [other than Fountain pens, stylograph pens]
  • Pencils, crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk
Sir I bought stamp pad and they did not charge GST on that, what should I do in that case?
The dealer would be composition dealer who cannot charge tax or might be under threshold for gst registration.

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