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A rubber stamp maker sells made-to-order goods, so the invoice should describe each stamp's type, size and text. Date, sealing and numbering stamps operated by hand fall under HSN 9611 at 18%, ink pads under 9612 at 18% and stamp ink under 3215 at 18%. Beyond the basics, record the stamp type such as self-inking, pre-inked or wooden handle, impression size, colour, text proof approval, and the customer's authority for official seals, which many makers keep on file before making them.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Self-inking stamp, 38 x 14 mm, 3-line company text | 9611 | 2 NOS | 350.00 | 700.00 | 18% |
| Pre-inked stamp with signature, 58 x 22 mm | 9611 | 1 NOS | 650.00 | 650.00 | 18% |
| Wooden handle round seal, 40 mm diameter | 9611 | 1 NOS | 250.00 | 250.00 | 18% |
| Stamp pad, medium, violet | 9612 | 2 NOS | 60.00 | 120.00 | 18% |
| Stamp pad ink, 25 ml bottle | 3215 | 2 NOS | 40.00 | 80.00 | 18% |
| Taxable value | ₹1,800.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹324.00 | ||||
| Invoice total | ₹2,124.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: What Is an HSN Code and Why Does Every GST Invoice Need One? · Composition Scheme Under GST: Is It Right for Your Business? · TDS on Invoices: How Section 393 Changes Billing from April 2026
Heading 9611 covers date, sealing or numbering stamps and similar devices designed for operating in the hand, and is in the 18% schedule after 22 September 2025. Rubber stamps made to a customer's text are still goods under 9611, not a printing service, because the customer buys a finished article. The maker charges 18% on the full price, including the design and setting of the text.
Inked pads are listed in heading 9612, which covers typewriter or similar ribbons and ink-pads, at 18%. Stamp inks and refill bottles are inks of heading 3215, also at 18%. Keep the HSN per item on the invoice; a shop that sells a stamp with a spare pad and an ink bottle has three HSNs on one bill, all at the same rate.
A stamp maker whose turnover is under Rs 1.5 crore and who makes and sells within one state can opt for the composition scheme for manufacturers at a low rate on turnover. Under composition, the maker issues a bill of supply, charges no GST to customers and cannot pass input tax credit, which may put off company buyers who want credit. Makers who do a lot of business with offices often stay regular.
Many stamp shops also make acrylic nameplates and engraved signs. These are not stamps; acrylic nameplates are articles of plastics under 3926 and metal plates have their own headings, generally at 18%. List them on separate lines so the stamp heading is not used for everything the shop makes.
Banks, colleges and government offices order dozens of stamps at once. Issue a single tax invoice with a line per stamp design, quote the purchase order, and where the buyer is a government department with a contract value above Rs 2.5 lakh, expect TDS at 2% under section 51.
Many stamp makers now take orders by WhatsApp or through marketplaces and courier the stamp. For a marketplace order, the platform reports the sale and collects TCS, so the invoice should carry the order ID and the delivery state. Orders delivered to buyers in another state need IGST instead of CGST plus SGST, and an online stamp seller needs to check whether its registration covers sales through e-commerce operators. Courier charges recovered from the customer are part of the value of the stamp and are taxed with it at 18%.
18%. Hand-operated date, sealing and numbering stamps of heading 9611 are in the 18% schedule.
No. Self-inking and pre-inked stamps are hand-operated stamps under 9611 at 18%.
9612, which covers ink-pads. It is taxed at 18%.
Yes, if it meets the turnover and other conditions for manufacturers. It then issues bills of supply and customers cannot claim credit.
Yes. Delivery charged to the customer is part of the value of the goods supplied and is taxed at the stamp's 18% rate.
Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · GST Council — rate rationalisation press release, 56th meeting · CBIC — GST rates for goods and services
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