GST rate change for specified paper stationery listed alters taxability and classification of those items. Imposition of GST at 18% w.e.f. 22-09-2025 on paper and paperboard stationery items listed in Schedule II, including registers, account books, letter pads, diaries, blotting-pads, binders, folders, file covers, manifold forms, interleaved carbon sets and book covers, with an explicit exclusion for note books and exercise books; notified by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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GST rate change for specified paper stationery listed alters taxability and classification of those items.
Imposition of GST at 18% w.e.f. 22-09-2025 on paper and paperboard stationery items listed in Schedule II, including registers, account books, letter pads, diaries, blotting-pads, binders, folders, file covers, manifold forms, interleaved carbon sets and book covers, with an explicit exclusion for note books and exercise books; notified by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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