HSN Codes for Office Supplies: GST Rates 2026

Blog/GST Compliance

HSN Codes for Office Files, Covers, and Packaging: Complete GST Rate Guide

Hari Priya Kurada

August 10, 2026

9 min read

Updated: August 10, 2026

Quick Answer

HSN codes for office supplies: file covers, folders, box files, labels and stationery, with GST 2.0 rates (nil, 5%, 18%) per heading. India 2026-27 guide.

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What is HSN code for office files? HSN code for office files (file covers, folders, box files, file tags) is typically 4820 (registers, binders, folders, file covers and other articles of stationery, of paper or paperboard), taxed at 18% GST from 22 September 2025. HSN codes are 6-digit classifications used by Customs and GST authorities. Every business must assign correct HSN codes to products they sell. Incorrect HSN classification leads to GST mismatch notices, ITC reversal, and penalties. This guide covers HSN codes for common office supplies and their corresponding GST rates.

Most Indian businesses filing GST returns use wrong HSN codes for office supplies. A vendor selling file covers under HSN 4901 (printed books, brochures and leaflets) instead of HSN 4820 invites GST audit and mismatch notices. This post explains HSN codes for office files, covers, boxes, tags, and stationery-with correct GST rates.

HSN Code Basics for Office Supplies

What is an HSN Code?

HSN (Harmonized System Nomenclature) code is a 6-digit international classification system for goods. In India:

First 2 digits = Chapter (e.g., 48 = Paper and paper products)
Next 2 digits = Heading (e.g., 4820 = registers, folders, file covers and similar paper stationery)
Last 2 digits = Sub-heading (e.g., 00 = Unspecified)

Example: HSN 4820 = "Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, binders, folders, file covers and other articles of stationery, of paper or paperboard" (office files, folders). Exercise books and notebooks of the same heading are exempt; the rest of the heading is at 18%.

Retailers selling these items alongside books have their own rate mix to manage; our income tax and GST guide for stationery shops and bookstores covers the 0% on books, 18% on pens and the Rule 42 ITC reversal.

Why HSN Codes Matter for GST

Tax rate determination: HSN code determines GST rate (nil, 5%, 18% or 40% after GST 2.0)
ITC eligibility: Wrong HSN → ITC mismatches → Reversal + penalties
Compliance: GST audit flags incorrect HSN classifications
Invoice requirement: Every B2B invoice MUST include HSN code (if turnover above Rs. 5L)
GSTR-1 reporting: HSN summary required in GSTR-1 annual filing

HSN Codes for Office Files, Covers & Packaging

Table 1: Office Files & File Covers

Note: The presence of file with DSC (document storage) does not change HSN classification. The file itself is classified under 4820, not the content.

Table 2: File Tags, Labels & Stationery

Common HSN Code Mistakes for Office Supplies

Mistake 1: Classifying File Covers Under HSN 4901 (Books)

Wrong: File cover → HSN 4901 (Brochures, leaflets and similar printed matter) → 5% GST
Correct: File cover → HSN 4820 (Stationery products) → 18% GST

Why it matters: The rate is different. Brochures and leaflets under 4901 are at 5% (printed books are nil), while folders and file covers under 4820 are at 18% from 22 September 2025. Billing a file cover under 4901 short-charges GST by 13 percentage points, and the shortfall is recoverable with interest.

Fix: Use HSN 4820, whose description names binders, folders and file covers, for paper and paperboard file covers.

Mistake 2: Confusing Leather File Covers

Wrong: Leather document case → HSN 4820 → 18% GST
Correct: Leather document case → HSN 4202 (Trunks, briefcases, executive cases and similar containers) → 18% GST

Why: Heading 4820 covers stationery of paper or paperboard only. Briefcases, executive cases and similar containers fall under heading 4202, which is at 18% GST (the old 12% slab no longer exists). The rate is the same today, but the HSN summary in GSTR-1 must still carry the right heading.

Mistake 3: Metal Filing Cabinets Classified as Paper Products

Wrong: Metal cabinet → HSN 4820 → 18% GST
Correct: Metal cabinet → HSN 8304 (Filing cabinets, paper trays and similar office or desk equipment, of base metal) or HSN 9403 (office furniture) → 18% GST

Why: Filing cabinets of base metal are named in heading 8304, unless they are office furniture of heading 9403. Neither is a paper product, and both headings are at 18%.

Mistake 4: Spiral/Cobra File Binding Changes HSN

Wrong: Cobra file (spiral binding) → HSN 3916 (Plastic rods, sticks and profile shapes) → 18%
Correct: Cobra file (spiral binding) → HSN 4820 (Stationery/paper products) → 18%

Why: The binding mechanism does NOT change the primary classification. The file is still primarily a "paper stationery product" (HSN 4820).

Mistake 5: File Tags as Stickers vs Stationery

Wrong: Paper label (printed) → HSN 4810 (Coated paper in rolls or sheets) → 18%
Correct: Paper label (printed or plain) → HSN 4821 (Paper or paperboard labels of all kinds, whether or not printed) → 18%

Why: Heading 4821 covers paper and paperboard labels whether or not printed, so printing or branding does not change the heading or the 18% rate. Headings 4810 and 4811 are for paper in rolls or sheets, not for finished labels.

HSN Code Decision Tree: Office Supplies

Is it office file/cover/box/tag?
│
├─ YES: Paper/cardboard based?
│   ├─ YES: Exercise book or notebook?
│   │   ├─ YES → HSN 4820 (Nil GST)
│   │   └─ NO → HSN 4820 (18% GST) ✓
│   │
│   └─ NO: Leather case or base-metal cabinet?
│       ├─ Leather case → HSN 4202 (18% GST)
│       └─ Metal filing cabinet → HSN 8304 or 9403 (18% GST)
│
└─ NO: Is it a paper label?
    └─ Printed or plain → HSN 4821 (18% GST)

GST Compliance Checklist for Office Supply Sellers

If your business sells office files, covers, or stationery:

Audit all products → Assign correct HSN codes (use table above)
Verify GST rates → Cross-check with GST portal HSN lookup tool
Update invoices → All B2B invoices must include HSN codes
Reconcile ITC → Match vendor HSN codes in GSTR-2B with your GSTR-1
File annual HSN summary → GSTR-9 requires HSN-wise sales breakdown
Respond to mismatch notices → If tax dept flags HSN discrepancy, respond within 30 days

HSN Code Lookup Resources

GST Portal HSN Tool (https://www.gst.gov.in/)
- Search HSN by product name
- Official GST rates per HSN
Indian Tariff Authority Database
- Complete HSN classification guide
- Commodity descriptions per code
Customs HS Code Database
- International HSN reference
- Cross-verification for imports

Examples: Real-World HSN Classification

Example 1: Stationery Shop Selling Mixed Office Files

Products:

Plain paper file covers (500 units): HSN 4820 @ 18% GST
Leather document cases (50 units): HSN 4202 @ 18% GST
Metal filing cabinets (10 units): HSN 8304 @ 18% GST

Invoice breakdown (HSN-wise):

HSN 4820: 500 files × Rs. 20 = Rs. 10,000 @ 18% GST = Rs. 1,800 tax
HSN 4202: 50 cases × Rs. 100 = Rs. 5,000 @ 18% GST = Rs. 900 tax
HSN 8304: 10 cabinets × Rs. 5,000 = Rs. 50,000 @ 18% GST = Rs. 9,000 tax
Total GST: Rs. 11,700

Mistake: If the seller bills everything at 5% on the assumption that paper stationery is a 5% item, GST charged = Rs. 65,000 × 5% = Rs. 3,250 → Short payment of Rs. 8,450 → Notice from tax dept, with interest on the shortfall.

Example 2: E-Commerce Business Selling File Covers

Product: "Eco-friendly cardboard file cover, printed logo, 100 pcs"

Correct HSN: 4820 (folders and file covers of paper or paperboard) @ 18% GST

Invoice:

Quantity: 100
Rate: Rs. 15/unit
Amount: Rs. 1,500
HSN: 4820
GST (18%): Rs. 270
Total: Rs. 1,770

ITC for Buyer: If buyer is B2B (e.g., corporate office), they can claim Rs. 270 ITC (if registered under GST).

Automating HSN Code Assignment

Challenge: Manual HSN assignment is error-prone. For businesses selling 100+ SKUs (stock-keeping units), classifying each item by HSN is time-consuming and risky.

Solution:

Accounting software (Tally, Zoho) allows HSN master setup → Auto-fills on invoices
Managed GST compliance services assign HSN codes correctly during filing
Third-party HSN databases provide classification support (e.g., Classx, TradeKey)

See complete GST compliance guide for broader compliance requirements (filing deadlines, ITC reconciliation, mismatch notice resolution).

Need Help With GST Compliance for Office Supplies?

Assigning HSN codes, managing GST rates, and filing accurate returns is complex. Tax Garden's managed GST compliance service includes:

Correct HSN code assignment for all products
Automated invoice generation with HSN codes
Monthly ITC reconciliation (catches mismatches early)
Mismatch notice response (if tax dept flags HSN discrepancies)
GSTR-9 HSN summary filing (annual)

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Frequently Asked Questions

How many HSN digits must I mention on invoices for office supplies?

Under Notification 78/2020, a business with aggregate turnover up to Rs 5 crore in the previous year must show at least a 4-digit HSN code on B2B tax invoices, while B2C invoices can omit it. Above Rs 5 crore, a 6-digit HSN code is compulsory on all tax invoices. The same digit levels apply to the HSN summary in Table 12 of GSTR-1.

Which HSN code applies to paper file covers and folders?

Paper or paperboard binders, folders and file covers fall under heading 4820, specifically subheading 4820 30, alongside registers, account books and similar stationery. Classification follows the material and the item's use, so a file made mainly of plastic, leather or metal can fall under a different chapter. Always confirm the rate against the current notified schedule for the exact 8-digit tariff item.

Is there still a 12% GST rate for stationery items?

No. From 22 September 2025, under GST 2.0, the 12% and 28% slabs were removed and goods now fall under 5%, 18% or 40%, with some items exempt. Items that were earlier at 12% were moved to other slabs, and exercise books and notebooks became exempt. Any price list or invoice template still showing 12% for office supplies needs updating.

What happens if I use the wrong HSN code on my GST invoices?

If the wrong code also leads to a lower tax rate, the short-paid tax becomes recoverable with 18% interest and possible penalty through a Section 73 or 74 notice. Even where the rate is the same, wrong codes create mismatches in the HSN summary of GSTR-1 and GSTR-9 and can trigger scrutiny. Correct the item master in your billing software and fix past returns in the next GSTR-1.

Where do I report the HSN-wise summary of sales?

The HSN-wise summary of outward supplies goes in Table 12 of every GSTR-1 or quarterly IFF-period GSTR-1, with separate B2B and B2C tabs, and again in Table 17 of the annual GSTR-9. Inward supplies are summarised by HSN in Table 18 of GSTR-9. The GSTR-1 HSN values should reconcile with the invoice totals reported in the same return.

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