GST on books: What you buy and where you buy it from makes all the difference

The next time you shop for books — whether for yourself or your children — take a closer look at the bill. You might notice different GST rates. That’s because the applicable GST varies depending on the type of book and where you purchase it from.

Here’s a quick breakdown:

• School textbooks prescribed by NCERT and CBSE receive special treatment — they attract 0% GST.
• GST on printed school books is also zero — but only if these books are provided directly by your child’s school.
• If you purchase the same textbooks from a bookstore, GST applies — because it’s considered a private sale.

How much GST? 12%

This same 12% rate applies to exercise books and notebooks as well.

Now, there are cases where a school contracts a vendor to set up a stall on the premises to sell books. In such cases, if the vendor is selling textbooks that are part of the school curriculum — such as NCERT or CBSE-prescribed books — then no GST is charged.

However, if the vendor is selling other items like notebooks, guides, sample papers, or stationery, GST does apply:

Notebooks: 12% GST

Stationery items like pens, pencils, erasers: 12% or 18% GST

Reference books/guides: Often taxed at 5% or 12%, and not exempt, as they are not treated as textbooks

If you’re a fan of reading novels — whether fiction, storybooks, or any other genre — and you buy them from a bookstore, they are exempt from GST, as they are treated the same as printed books.

But what if your books are digital? E-books — in any format — as well as CDs and DVDs, attract 18% GST.

Magazines or journals attract GST in the range of 5% to 12%, depending on the type.

If you’re buying a fancy children’s book and toy combo — or books that have electronic components or play audio when you flip a page or press a part of the book — GST goes up to 18%.

So remember — what you buy and where you buy it from makes a big difference when it comes to GST!