01 · Worth knowing
Printed and blank are different headings
A printed book (4901) and a blank notebook (4820) sit on the same shelf under different headings: one is printed matter, the other paper made into a register. Pens (9608) and pencils (9609) are neighbours; the eraser beside them is rubber, in chapter 40 (4016).
- Codes and plain descriptions only
- No rate is stated for any code
- Check a rate before you rely on it
- Any code not listed is on the GST portal
