StationeryOffice Supplies

GST on Stationery & Office Supplies — Paper 12%, Pens 18%, Furniture 18%

Complete GST guide for stationery & office supplies: paper products 12%, notebooks 12%, pens 18%, pencils 12%, office furniture 18%, printers/copiers 18%, adhesives/tapes 18%, school supplies 5-18%, printed books 0% (exempt), and digital tools 18%.

12-18%

Printing/Writing Paper

12%

Notebooks & Registers

12-18%

Pens & Pencils

18%

Office Furniture

18%

Printers & Copiers

18%

Adhesives (Fevicol etc.)

12%

Erasers & Sharpeners

18%

Staplers & Punches

Stationery & Office Supplies — GST Framework

Paper & Paper Products — 12-18% GST

PAPER — 12% (Most categories): Uncoated paper (writing/printing): 12% (HSN 4802). Newsprint: 5% (HSN 4801 — concessional for press). Kraft paper (brown wrapping): 12% (HSN 4804). Tissue paper (toilet/facial): 18% (HSN 4818). Paper board / card board: 18% (HSN 4808). Art paper (coated, glossy): 12% (HSN 4810). Photocopy paper (A4/A3): 12% (HSN 4802). Bond paper: 12%. Chart paper: 12%. Carbon paper: 18% (HSN 4816). Tracing paper: 12% (HSN 4806). Handmade paper: 12%. Filter paper: 12% (HSN 4812). Wallpaper: 18% (HSN 4814). WHY PAPER IS 12% (NOT 5%)? Paper industry lobbied for 5% (argue it's essential for education). Government: 5% would cause massive revenue loss (₹50,000+ crore industry). 12% is compromise — lower than standard 18%, but not concessional 5%. NOTEBOOKS & REGISTERS — 12%: Exercise books (school): 12% (HSN 4820). Spiral notebooks: 12%. Long notebooks: 12%. Registers (accounting): 12%. Graph books: 12%. Drawing books: 12%. Composition books: 12%. Lab record books: 12%. Loose leaf refills: 12%. SPECIFIC PAPER ITEMS — 18%: Envelopes: 18% (HSN 4817). Greeting cards: 18% (HSN 4909). Calendars: 18% (HSN 4910). Diaries (printed): 12% or 18% (classification depends on content). Playing cards: 28% (HSN 9504 — gaming). POST-CARDS / STATIONERY SETS: Letter pads: 12% (paper product). Writing pads: 12%. Stationery gift sets: 18% (mixed supply — highest rate applies). PRINTED BOOKS: All printed books: 0% (Nil rate — HSN 4901). Educational textbooks: 0%. Newspapers: 0%. Maps/charts: 0%. But BLANK notebooks: 12% (not 'printed book'). The distinction: PRINTED = 0%. BLANK = 12%. A diary with printed quotes on each page: 0% (it's a 'printed book')? Disputed — AAR rulings vary. Planners with some printed content + blank pages: mostly 12% (primary use is writing).

Writing Instruments — Pens, Pencils — 12-18%

PENCILS — 12%: Graphite pencils (HB, 2B etc.): 12% (HSN 9609). Colour pencils: 12%. Mechanical pencils: 18% (different classification — HSN 9608). Carpenter pencils: 12%. PENS — 18% (Most): Ball point pens: 18% (HSN 9608). Gel pens: 18%. Roller ball pens: 18%. Fountain pens: 18%. Felt-tip pens / markers: 18%. Sketch pens: 18%. Highlighters: 18%. Whiteboard markers: 18%. Permanent markers: 18%. PEN EXCEPTION — 12%: Ball point pens with liquid ink (retail price < ₹25): 12% (earlier concession — now disputed). Essentially: CHEAP pens may get 12% (basic necessities argument). Premium pens (Parker, Mont Blanc, Cross): 18%. CRAYONS — 12%: Wax crayons: 12% (HSN 9609). Oil pastels: 18% (artists' colours — HSN 3213). Chalk (white): 5% (HSN 2509 — mineral chalk). Chalk (coloured): 12%. REFILLS & INK: Pen refills (ball point): 18%. Ink bottles (fountain pen): 18%. Ink cartridges (printer): 18%. Stamp pad ink: 18%. LUXURY WRITING INSTRUMENTS: Mont Blanc pen: 18% (no luxury cess — it's not 28%). Cross, Parker, Waterman: 18%. Gold/silver pens: 18% + may attract precious metal duty on gold content. ERASER — 12%: Rubber erasers: 12% (HSN 4016 — rubber articles). Plastic erasers: 12%. Ink erasers: 12%. SHARPENERS — 12-18%: Pencil sharpeners (basic): 12% (HSN 8214). Metal sharpeners: 18% (if classified as 'base metal article'). Electric sharpeners: 18% (electrical appliance). SCALE/RULER: Plastic ruler: 18% (HSN 3926 — plastic articles). Metal ruler (steel): 18% (HSN 7326). Wooden ruler: 12% (HSN 4421 — wood articles). Mathematical instruments set (geometry box): 18%.

Office Equipment & Machines — 18%

PRINTERS & COPIERS — 18%: Laser printers: 18% (HSN 8443). Inkjet printers: 18%. Multifunction printer (MFP): 18%. Photocopier (Xerox): 18%. 3D printers: 18%. Large format printers: 18%. Printer cartridges/toners: 18%. SCANNERS — 18%: Flatbed scanners: 18%. Document scanners: 18%. Barcode scanners: 18%. COMPUTERS & PERIPHERALS — 18%: Desktop computers: 18% (HSN 8471). Laptops: 18%. Monitors: 18%. Keyboard + mouse: 18%. Webcam: 18%. UPS (uninterrupted power supply): 18%. External hard drive: 18%. USB flash drives: 18%. PROJECTORS — 18%: LCD/DLP projectors: 18%. Interactive whiteboards: 18%. Projection screens: 18%. TELEPHONE/COMMUNICATION: Landline phone: 18%. Conference phone (Poly, Jabra): 18%. Intercom system: 18%. Mobile phones: 18% (HSN 8517). OFFICE MACHINES: Paper shredder: 18%. Laminating machine: 18%. Binding machine: 18%. Franking machine: 18%. Cash register/POS: 18%. Calculator: 18% (HSN 8470). Typewriter (still manufactured!): 18%. Time attendance machine (biometric): 18%. CCTV cameras: 18%. Access control systems: 18%. PAPER HANDLING: Envelope sealer: 18%. Letter opener (electric): 18%. Paper cutter/trimmer: 18%. Paper folding machine: 18%. OFFICE SOFTWARE: Microsoft Office 365: 18% (subscription service). Adobe Creative Cloud: 18%. Tally (accounting): 18%. Any SaaS/software subscription: 18%. Perpetual license (one-time purchase): 18%. Custom software development: 18%.

Office Furniture & Fixtures — 18%

OFFICE FURNITURE — 18%: Office desk (wooden): 18% (HSN 9403). Office desk (metal): 18%. Office chair (any type): 18%. Executive chair: 18%. Ergonomic chair (Herman Miller, Steelcase): 18%. Filing cabinets: 18%. Bookshelves: 18%. Conference table: 18%. Reception counter: 18%. Workstations (modular): 18%. Cubicle partitions: 18%. Storage units: 18%. Pedestals (under-desk): 18%. SEATING: Visitor chairs: 18%. Sofa (office lobby): 18%. Bean bags (informal seating): 18%. Stool: 18%. MODULAR FURNITURE: Godrej, Featherlite, Nilkamal office: 18%. Modular workstation systems: 18%. Standing desk / sit-stand: 18%. HEIGHT-ADJUSTABLE tables: 18%. FIXTURES: Whiteboard (mounted): 18%. Notice board/pin board: 18%. Glass board: 18%. Clock (wall): 18%. LIGHTING: Desk lamp: 18% (HSN 9405). Ceiling lights: 18%. LED panel lights: 18%. Emergency lights: 18%. STORAGE: Almirah (steel): 18% (HSN 9403). Locker: 18%. Safe/vault (office): 18%. Key cabinet: 18%. ITC ON OFFICE FURNITURE: Company buying furniture for office: 18% → ITC AVAILABLE (business use). But: furniture for RESIDENTIAL use by employees (furnished apartment): ITC BLOCKED (personal consumption). Furniture for FACTORY/WAREHOUSE: ITC available. Furniture in RESTAURANT/HOTEL: ITC available (used in taxable business). CAPITALIZATION: Office furniture: capitalize as Fixed Asset. Depreciation: 10% SLM or 15% WDV (Income Tax). GST ITC: claimed upfront (full 18% in month of purchase). No proportionate ITC claim — full credit in one shot. ON DISPOSAL: Selling old furniture: GST on transaction value (or margin if applicable). If sold below book value: GST on actual selling price. If scrapped (zero value): no GST; ITC reversal NOT required (useful life expired).

Adhesives, Tapes & Binding Materials — 12-18%

ADHESIVES — 18%: Fevicol (white glue / PVA): 18% (HSN 3506). Fevistik (glue stick): 18%. Super glue (cyanoacrylate): 18%. Epoxy adhesive (Araldite): 18%. Hot melt glue: 18%. Rubber cement: 18%. Spray adhesive: 18%. Wood glue: 18%. Industrial adhesives: 18%. Starch paste (gum): 18%. TAPES — 18%: Transparent tape (Scotch/cello): 18% (HSN 3919). Masking tape: 18%. Duct tape: 18%. Double-sided tape: 18%. Packaging tape (brown): 18%. Foam tape: 18%. Electrical tape: 18%. Correction tape: 18%. CORRECTION FLUID: Whitener (Liquid Paper, correction fluid): 18% (HSN 3824). Correction pen: 18%. STAPLER & PINS — 18%: Stapler machine: 18% (HSN 8305). Stapler pins (staples): 18%. Heavy-duty stapler: 18%. Staple remover: 18%. PAPER CLIPS & PINS: Paper clips: 18% (HSN 7319 or 8305). Binder clips: 18%. Safety pins: 12% (HSN 7319 — specific entry). Drawing pins (thumb tacks): 18%. Push pins: 18%. BINDING: Spiral binding machine: 18%. Binding strips: 18%. Comb binding rings: 18%. Thermal binding covers: 18%. Lamination pouch: 18%. SCISSORS & CUTTERS: Office scissors: 18% (HSN 8213). Paper cutter (knife): 18%. Box cutter/utility knife: 18%. RUBBER BANDS — 12%: Rubber bands: 12% (HSN 4016 — vulcanized rubber articles). This is LOWER than most office supplies because rubber bands are classified as rubber article, not office supply. PUNCHES: Single-hole punch: 18%. Two-hole punch: 18%. Heavy-duty punch: 18%. Craft punches (shaped): 18%. STRING/TWINE: Cotton thread (office): 5% (HSN 5204-5207 — cotton yarn). Jute twine: 5% (HSN 5607). Nylon string: 12% (HSN 5607). Rubber band: 12%.

School & Educational Stationery — 5-18%

SCHOOL BAGS — 18%: School bags (all materials): 18% (HSN 4202). Backpacks: 18%. Lunch bags: 18%. Pencil pouches: 18% (same HSN as bags). Geometry box (container): 18%. GEOMETRY/MATH INSTRUMENTS: Compass (drawing): 18%. Protractor: 18%. Set squares: 18%. Divider: 18%. Geometry box complete set: 18%. EDUCATIONAL KITS: Science experiment kits: 18%. Art supply kits: 18% (mixed — highest rate in bundle). Calligraphy sets: 18%. CHILDREN'S STATIONERY: Coloured papers (craft): 12%. Stickers (decorative): 18%. Foam sheets (craft): 18%. Glitter: 18%. Origami paper: 12%. Clay/Play-Doh: 18% (modelling paste). BLACKBOARD/WHITEBOARD: Blackboard (school): 18%. Whiteboard (magnetic): 18%. Chalk (white, natural): 5% (HSN 2509). Chalk (dustless/coloured): 12%. Whiteboard markers: 18%. Board duster/eraser: 12% or 18%. EDUCATIONAL CONCESSIONS — WHAT'S EXEMPT (0%): Printed textbooks: 0%. Maps & globes (educational): 0%. Braille books: 0%. Exercise books: 12% (NOT exempt — blank). Slates (writing): 18% (stone) or 12% (traditional). ITC FOR SCHOOLS: School buys stationery in bulk: 18% GST paid. Can school claim ITC? NO — education (school fees) is EXEMPT from GST. School provides EXEMPT service → ITC on inputs BLOCKED entirely. This means: 18% GST on supplies is a REAL COST for schools. It's built into school fees (passed to parents indirectly). CORPORATE BULK PURCHASE: Company buying stationery for office: 18% → ITC AVAILABLE. Annual stationery budget (large company): ₹5-50 lakh. GST saved through ITC: ₹90,000 - ₹9 lakh annually. ONLINE STATIONERY: Amazon, Flipkart selling stationery: Normal GST applies (12-18%). TCS by marketplace: 1%. Same classification as offline purchase.

Stationery & Office — GST Rate Table

ItemHSN / SACGST RateNotes
Printing/writing paper (A4, bond)480212%Uncoated paper for office/education
Notebooks, exercise books, registers482012%School notebooks, accounting registers
Newsprint paper48015%Concessional rate for press/media
Tissue paper / toilet paper481818%Higher classification
Graphite pencils & colour pencils960912%Traditional writing instruments
Ball point / gel / fountain pens960818%Most pen types
Erasers (rubber/plastic)401612%Rubber article classification
Office furniture (desk, chair)940318%All office seating & tables
Printers, copiers, scanners844318%All printing/imaging machines
Adhesives (Fevicol, glue stick)350618%All types of glue/adhesive
Tapes (cello, masking, packaging)391918%Self-adhesive tapes
Printed books & textbooks49010%EXEMPT — all printed material

Frequently Asked Questions

Why are blank notebooks (12%) taxed but printed books (0%) are exempt? Where's the line?
BLANK vs PRINTED — THE CRITICAL DISTINCTION: THE LAW: Entry 119 of GST Exemption Notification (2/2017): 'Printed books, including Braille books, newspaper, periodicals, journals, maps, atlases, globe — all types of PRINTED material including children's picture/drawing/colouring books.' Rate: NIL (0%). But: HSN 4820 — 'Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles' — 12%. THE DISTINCTION: PRINTED BOOK (0%): Has substantial PRE-PRINTED content. The PRIMARY PURPOSE is READING (consuming printed content). Even if some blank pages exist (like a journal with prompts), if 50%+ is printed: 0%. Examples: Novel, textbook, recipe book, law book: 0%. Children's colouring book (has printed outlines to colour): 0%. Diary with printed quotes/stories on each page + small blank space: DISPUTED (could be 0%). Planner with pre-printed calendars, goal templates, habit trackers: DISPUTED. Coffee table book: 0%. BLANK PRODUCT (12%): PRIMARY PURPOSE is WRITING (user creates content). Little or no pre-printed content beyond ruling lines/margins. Examples: Plain notebook (ruled/unruled): 12%. Exercise book (school — just lines): 12%. Ledger book (blank columns): 12%. Drawing book (blank white pages): 12%. Graph paper notebook: 12%. GREY AREA (Case-by-case): Planner (half printed calendars + half blank pages): Some AARs say 0% (it's a 'printed book'). Some say 12% (primary use is writing). Daily journal with printed prompts (1 line) + blank space (90%): Likely 12% (primary use is writing). Student workbook (printed questions + blank answer spaces): Likely 0% (it's educational 'printed' material — questions ARE printed content). Teacher's record book (printed columns for marks + blank cells): 12% (primary use is filling data). WHO DECIDES? Authority for Advance Ruling (AAR): binding on applicant only. Different AARs have given DIFFERENT rulings on similar products. Appeals go to Appellate AAR → High Court → Supreme Court. PRACTICAL IMPACT: Publisher selling '365-day gratitude journal': If 50%+ pages have printed content (quotes, prompts): claim 0%. If mostly blank with minimal text: safer to charge 12%. Revenue risk: if you charge 0% and department says 12% → demand + interest + penalty.
My company spends ₹20 lakh/year on office supplies — how do I optimize GST on stationery procurement?
CORPORATE STATIONERY GST OPTIMIZATION — PRACTICAL GUIDE: STEP 1 — UNDERSTAND YOUR ITC POSITION: Your company: registered under GST. Your output: taxable (not exempt like schools/hospitals). ITC on office supplies: FULLY AVAILABLE (business use). Annual spend: ₹20 lakh on stationery. GST paid: ~₹3-3.6 lakh (at 12-18% average). ITC claim: ₹3-3.6 lakh RECOVERED through GSTR-3B. NET COST of stationery: ₹20 lakh (GST is neutral — you recover it). If you DON'T claim ITC properly: you LOSE ₹3.6 lakh/year. STEP 2 — ENSURE PROPER INVOICING: Every purchase MUST have valid GST invoice with: Supplier's GSTIN (15-digit). Your company's GSTIN. HSN code (4-digit minimum). GST rate and amount. Invoice number and date. COMMON MISTAKES: Buying from unregistered roadside shops → no ITC. Buying without proper tax invoice (bill of supply) → no ITC. Composition scheme supplier → no ITC for you. Online purchases (Amazon Business vs regular): ALWAYS use Amazon Business account (proper B2B invoicing). STEP 3 — VENDOR SELECTION: REGISTERED vendor (GSTIN): Buy at 18% → claim 18% ITC → net cost = base price. UNREGISTERED vendor (no GSTIN): Buy cheaper (no GST charged) → but NO ITC. If unregistered vendor's price is < 15% cheaper: still COSTLIER (because no ITC). Example: Pen pack: Registered vendor: ₹100 + ₹18 GST = ₹118 → ITC ₹18 → net cost ₹100. Unregistered vendor: ₹105 (no GST) → no ITC → net cost ₹105. REGISTERED IS CHEAPER (₹100 vs ₹105). Rule: ALWAYS buy from registered vendors unless price gap > 18%. STEP 4 — BULK PROCUREMENT BENEFITS: Annual rate contract with vendor: Fixed pricing → predictable GST. Volume discounts (5-15%): GST applies on NET (discounted) price. If discount is on invoice: GST on reduced value. If discount is post-sale (credit note): supplier issues GST credit note. STEP 5 — CLASSIFICATION AWARENESS: Some items can be classified at LOWER rate: Paper products: 12% (cheaper than general 18%). Pencils, erasers, rubber bands: 12%. Chalk: 5%. Ask vendor to correctly classify items — ensure HSN on invoice matches actual product. DON'T pay 18% on items that are legitimately 12%. STEP 6 — E-COMMERCE vs LOCAL: Amazon Business: Proper B2B invoice, easy reconciliation, auto-GSTR matching. Local vendor: May give better prices but reconciliation harder. Flipkart Wholesale: B2B platform with proper invoicing. IndustryBuying.com: Office supplies with GST invoices. RECOMMENDATION: Hybrid — bulk items (paper reams, pens) from Amazon Business. Specialty items (furniture, equipment) from local authorized dealers. STEP 7 — ANNUAL RECONCILIATION: Match every stationery invoice with GSTR-2B (auto-populated from suppliers' GSTR-1). If supplier doesn't file: you can't claim ITC (until they file). Follow up with non-filing suppliers quarterly. Annual potential ITC loss due to non-filing suppliers: 5-10% of total ITC (industry average).
What's the complete GST picture for a stationery shop owner — from purchase to sale to compliance?
STATIONERY SHOP OWNER — COMPLETE GST GUIDE: REGISTRATION: Mandatory if turnover > ₹40 lakh (goods) / ₹20 lakh (services) / ₹20 lakh (special category states). Recommended even below threshold (to claim ITC + sell to businesses). Composition scheme option (turnover < ₹1.5 crore): pay 1% flat → BUT cannot collect GST, cannot claim ITC, cannot make inter-state sales. REGULAR scheme (recommended for stationery shop): collect GST at applicable rates, claim ITC on purchases, file monthly returns. PURCHASE & ITC: Buy from wholesaler/manufacturer: Paper/notebooks: purchase at 12% → ITC 12%. Pens/adhesives/equipment: purchase at 18% → ITC 18%. Stock: mix of 12% and 18% items. Total purchase (monthly): say ₹5 lakh. GST paid on purchase: ~₹75,000 (average 15%). ITC credit: ₹75,000 available to offset. SALE & OUTPUT GST: Sell to customers at same rates: Notebooks, pencils: 12%. Pens, tapes, staplers: 18%. Mixed bill (customer buys notebooks + pens): Each item at its own rate (not average). Invoice must show item-wise GST breakup. Monthly sales: say ₹7 lakh. GST collected: ~₹1,05,000 (average 15% on ₹7 lakh). NET GST PAYABLE: Output: ₹1,05,000. Input ITC: ₹75,000. Net payable: ₹30,000/month (remit to government). This ₹30,000 = GST on your MARGIN (₹2 lakh margin × 15% average rate). COMPLIANCE REQUIREMENTS: GSTR-1 (11th of next month): All sales invoices uploaded. B2B invoices: individual reporting. B2C invoices: summary (state-wise, rate-wise). GSTR-3B (20th of next month): Summary return + tax payment. Pay net GST (output minus ITC). GSTR-9 (31st December): Annual return (summary of entire year). E-INVOICE: Not required if turnover < ₹5 crore (most stationery shops exempt). If turnover > ₹5 crore: mandatory e-invoicing for all B2B. SPECIAL SITUATIONS: (a) Customer returns goods: Issue credit note → reduce GST in that month's return. Time limit: credit note by September of next FY. (b) Damaged/expired stock: Write off → ITC reversal required (Section 17(5)(h)). Example: pens worth ₹5,000 expired → reverse ₹900 ITC. (c) Free samples given: GST payable on free supply if ITC was claimed (Schedule I). Give 10 pens free (cost ₹100): GST on ₹100 → ₹18. (d) Theft/pilferage: ITC reversal required on stolen goods. File police FIR → still reverse ITC (no exception). (e) Discount/sale: GST on DISCOUNTED price (not MRP). MRP ₹100, sell at ₹80: GST on ₹80. (f) Bundled offers (buy 3 get 1 free): GST on total consideration received (not on individual items). ANNUAL COMPLIANCE COST: CA/accountant fees for GST: ₹2,000-5,000/month (₹24,000-60,000/year). Software (Tally, Zoho Books): ₹5,000-15,000/year. Time spent on compliance: 2-3 hours/week. Total compliance overhead: ₹30,000-75,000/year. For a shop with ₹50-80 lakh revenue: compliance cost is 0.5-1.5% of revenue.
How is GST applied to digital stationery — software, cloud storage, and digital tools?
DIGITAL STATIONERY & TOOLS — GST TREATMENT: ALL DIGITAL SERVICES — 18%: Every software, subscription, cloud service: 18% GST (no exception). This applies regardless of whether it's: SaaS (subscription): 18%. Perpetual license (one-time): 18%. Cloud-hosted: 18%. Locally installed: 18%. COMMON OFFICE SOFTWARE: Microsoft 365 (per user/month): 18%. Google Workspace: 18%. Adobe Acrobat: 18%. Zoom/Teams/Meet (subscription): 18%. Slack: 18%. Notion: 18%. Canva Pro: 18%. Grammarly: 18%. Dropbox / Google Drive / OneDrive: 18%. Antivirus (Norton, McAfee): 18%. Tally accounting software: 18%. QuickBooks: 18%. Domain registration: 18%. Web hosting: 18%. Email hosting: 18%. CLASSIFICATION: All software/digital services: SAC 998314 (IT services) or 998315 (hosting). Goods (packaged software on CD/USB): HSN 8523 — 18%. Service (cloud/download): SAC 9983 — 18%. Same rate either way: 18%. ITC TREATMENT: Company buying digital tools: 18% ITC fully available. Monthly Microsoft 365 (₹750/user × 100 users = ₹75,000): GST ₹13,500 → ITC claimed monthly. Annual saving from ITC on software: can be significant for companies with 100+ users. IMPORTED DIGITAL SERVICES (OIDAR): When Indian company buys from foreign provider: Microsoft (Ireland), Google (US), Adobe (US): They charge 18% IGST (registered in India for B2C). B2B purchases: reverse charge (recipient pays GST and claims ITC). For companies: Net effect ZERO (pay 18% RC → claim 18% ITC). For individuals/unregistered: foreign provider charges 18% (built into price). PHYSICAL vs DIGITAL COMPARISON: Physical notebook: 12% GST. Notion (digital notebook): 18% GST. Physical whiteboard: 18% GST. Miro (digital whiteboard): 18% GST. Physical pen + paper: 12-18%. iPad + Apple Pencil: 18%. Printed textbook: 0% GST. E-book (Kindle): 18% GST (NOT exempt — only PRINTED books are 0%). This creates a DISPARITY: Physical book: 0%. Same book as PDF/e-book: 18%. Industry lobbying: 'e-books should be 0% like printed books'. Government: hasn't changed (e-books are 'electronically supplied service', not 'printed book'). EDUCATIONAL DIGITAL TOOLS: Ed-tech platforms (Byju's, Unacademy): 18%. Online courses: 18% (if not 'recognized institution'). If provided by recognized institution (UGC-approved university): EXEMPT. Coursera/Udemy (foreign — OIDAR): 18%. School using Google Classroom: 18% (but school can't claim ITC — exempt output). HARDWARE vs SOFTWARE BUNDLING: Laptop + pre-installed Windows: 18% on entire value (composite — laptop is principal supply). Separately purchased Windows license: 18% (software). iPad + Apple Pencil + Procreate app: iPad 18%, Pencil 18%, app 18% (separately invoiced). Printer + bundled toner: 18% on combined value.

Stationery & Office GST — HSN Classification, ITC Recovery & Compliance

Laabam.One handles stationery & office supplies GST: multi-rate classification (5-12-18%), HSN code mapping for paper products, corporate procurement ITC optimization, school supply bulk compliance, printed vs blank product distinction, digital tools reverse charge, and stationery retail shop full compliance management.

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