GST classification of paper stationery attracts GST at prescribed rate; notebooks and exercise books excluded. Certain paper and paperboard stationery items are classified as taxable goods under the schedule and attract GST at 18%; covered items include registers, account books, order books, receipt books, letter pads, memorandum pads, diaries, blotting-pads, binders, folders, file covers, manifold business forms, interleaved carbon sets, other similar stationery and book covers, while note books and exercise books are excluded.