HSN Code 4820 — Notebooks & registers
HSN code 4820 covers Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries and Similar Articles, Exercise Books, Blotting-Pads, Binders (Loose-Leaf or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets and Other Articles of Stationery, of Paper or Paperboard, Albums for Samples or for Collections and Book Covers, of Paper or Paperboard. Under GST 2.0 (effective 22 September 2025), HSN 4820 (notebooks & registers) is taxed at 18% GST. This code falls under Chapter 48 — Paper and Paperboard, Articles of Paper Pulp, of Paper or of Paperboard.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 4820 at a glance
| HSN Code | 4820 |
| Description | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries and Similar Articles, Exercise Books, Blotting-Pads, Binders (Loose-Leaf or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets and Other Articles of Stationery, of Paper or Paperboard, Albums for Samples or for Collections and Book Covers, of Paper or Paperboard |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 48 — Paper and Paperboard, Articles of Paper Pulp, of Paper or of Paperboard |
| Heading | 4820 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 4820
HSN heading 4820 covers the paper and paperboard stationery that runs the back office of almost every Indian business and home. Think of the workhorses sitting on a shop counter or in an accountant's drawer: ledgers and account books, registers, receipt and order books, note books, exercise books, letter and memorandum pads, diaries, blotting-pads, binders, folders, file covers, manifold business forms and interleaved carbon sets. The common thread is that the article is made of paper or paperboard and is meant to be written in, filed in, or used as a business record. Under GST 2.0 these goods sit in the 18% slab. As a 4-digit heading, 4820 is the family; an individual product (say a particular ruled register or a file cover) is reported at the 6- or 8-digit sub-code that falls under it. In Tally and on the tax invoice you put this code beside the line item; it then flows into the HSN summary of GSTR-1 and onto any e-way bill. A turnover up to Rs 5 crore can report at 4-digit level for B2B; above that, 6 digits is required. Classification tip: 4820 is about manufactured stationery articles, not plain reams of paper, which classify elsewhere in Chapter 48.
Sub-classifications under HSN 4820
15 more specific 6- and 8-digit codes fall under 4820 (notebooks & registers). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 482010 | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries and Similar Articles : | 18% |
| 482020 | Exercise Books | 18% |
| 482030 | Binders (Other Than Book Covers), Folders and File Covers | 18% |
| 482040 | Manifold Business Forms and Interleaved Carbon Sets | 18% |
| 482050 | Albums for Samples or for Collections | 18% |
| 482090 | Other : | 18% |
| 48201010 | Registers, Account Books | 18% |
| 48201020 | Letter Pads | 18% |
| 48201090 | Other | 18% |
| 48202000 | Exercise Books | 18% |
| 48203000 | Binders (Other Than Book Covers), Folders and File Covers | 18% |
| 48204000 | Manifold Business Forms and Interleaved Carbon Sets | 18% |
| 48205000 | Albums for Samples or for Collections | 18% |
| 48209010 | Blotting Papers Cut to Size | 18% |
| 48209090 | Other | 18% |
Frequently Asked Questions
What GST rate applies to account books, registers and file covers under HSN 4820?
My invoice lists exercise books, diaries and carbon sets together — can I use a single HSN 4820 for all of them?
What is the HSN code for notebooks & registers?
What is the GST rate on notebooks & registers?
Which chapter does HSN code 4820 belong to?
Is the HSN code 4820 mandatory on invoices for notebooks & registers?
Related HSN codes in Chapter 48
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