HSN Code & GST Rate for Paper, Paperboard Articles & Newsprint - Chapter 48

Rates (%) Products Description HSN Codes Export and Import HSN Codes
NIL Rupee notes when sold to the Reserve Bank of India (or Government of India inserted on 27/07/2018 ) 48
12% Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 48
NIL Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government 4802 48021010, 48021020, 48022010, 48022090, 48024000, 48025410, 48025420, 48025430, 48025440, 48025450, 48025490, 48025510, 48025520, 48025530, 48025540, 48025550, 48025560, 48025570, 48025590, 48025610, 48025620, 48025630, 48025640, 48025650, 48025660, 48025670, 48025690, 48025710, 48025720, 48025730, 48025740, 48025750, 48025760, 48025770, 48025790, 48025810, 48025820, 48025830, 48025840, 48025850, 48025890, 48026110, 48026120, 48026130, 48026140, 48026150, 48026160, 48026190, 48026210, 48026220, 48026230, 48026240, 48026250, 48026260, 48026290, 48026910, 48026920, 48026930, 48026940, 48026950, 48026960, 48026990
12% Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 4802 48021010, 48021020, 48022010, 48022090, 48024000, 48025410, 48025420, 48025430, 48025440, 48025450, 48025490, 48025510, 48025520, 48025530, 48025540, 48025550, 48025560, 48025570, 48025590, 48025610, 48025620, 48025630, 48025640, 48025650, 48025660, 48025670, 48025690, 48025710, 48025720, 48025730, 48025740, 48025750, 48025760, 48025770, 48025790, 48025810, 48025820, 48025830, 48025840, 48025850, 48025890, 48026110, 48026120, 48026130, 48026140, 48026150, 48026160, 48026190, 48026210, 48026220, 48026230, 48026240, 48026250, 48026260, 48026290, 48026910, 48026920, 48026930, 48026940, 48026950, 48026960, 48026990
18% Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets 4803 48030010, 48030090
12% Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 4804 48041100, 48041900, 48042100, 48042900, 48043100, 48043900, 48044100, 48044200, 48044900, 48045100, 48045200, 48045900
12% Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 4805 48051100, 48051200, 48051900, 48052400, 48052500, 48053000, 48054000, 48055000, 48059100, 48059200, 48059300
18% Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) [Except 48062000, 48064010] 4806 48061000, 48063000, 48064090
12% Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 4807 48070010, 48070090
12% Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 4808 48081000, 48084010, 48089000
18% Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 4809 48092000, 48099000
12% Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size 4810 48101310, 48101320, 48101330, 48101390, 48101410, 48101420, 48101430, 48101490, 48101910, 48101920, 48101930, 48101990, 48102200, 48102900, 48103100, 48103200, 48103910, 48103920, 48103930, 48103990, 48109200, 48109900
12% Aseptic packaging paper 4811 48111000, 48114100, 48114900, 48115110, 48115190, 48115910, 48115990, 48116000, 48119011, 48119012, 48119013, 48119014, 48119015, 48119016, 48119017, 48119018, 48119091, 48119092, 48119093, 48119094, 48119099
18% Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] 4811 48111000, 48114100, 48114900, 48115110, 48115190, 48115910, 48115990, 48116000, 48119011, 48119012, 48119013, 48119014, 48119015, 48119016, 48119017, 48119018, 48119091, 48119092, 48119093, 48119094, 48119099
18% Filter blocks, slabs and plates, of paper pulp 4812 48120000
18% Cigarette paper, whether or not cut to size or in the form of booklets or tubes 4813 48131000, 48132000, 48139010, 48139090
18% Wall paper and similar wall coverings; window transparencies of paper 4814 48141000, 48142000, 48149000
18% Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 4816 48162010, 48162020, 48162090, 48169010, 48169020, 48169090
NIL Postal items, like envelope, Post card etc., sold by Government 4817 48171000, 48172000, 48173010, 48173090
18% Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks][Except 481730] 4817 48171000, 48172000, 48173010, 48173090
12% Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 481730
18% Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres 4818 48181000, 48182000, 48183000, 48185000, 48189000
12% Cartons, boxes and cases of corrugated paper or paperboard 4819 48191010, 48191090, 48192010, 48192020, 48192090, 48193000, 48194000, 48195010, 48195090, 48196000
18% Cartons, boxes and cases of non-corrugated paper or paperboard 481920
12% Exercise book, graph book, & laboratory notebook and notebooks 4820 48201010, 48201020, 48201090, 48202000, 48203000, 48204000, 48205000, 48209010, 48209090
18% Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] 4820 48201010, 48201020, 48201090, 48202000, 48203000, 48204000, 48205000, 48209010, 48209090
18% Paper or paperboard labels of all kinds, whether or not printed 4821 48211010, 48211020, 48211090, 48219010, 48219090
18% Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 4822 48221000, 48229010, 48229090
5% Kites 4823 48232000, 48234000, 48236100, 48236900, 48237010, 48237020, 48237030, 48237090, 48239011, 48239012, 48239013, 48239014, 48239015, 48239016, 48239017, 48239018, 48239019, 48239021, 48239022, 48239023, 48239030, 48239090
12% Paper pulp moulded trays 4823 48232000, 48234000, 48236100, 48236900, 48237010, 48237020, 48237030, 48237090, 48239011, 48239012, 48239013, 48239014, 48239015, 48239016, 48239017, 48239018, 48239019, 48239021, 48239022, 48239023, 48239030, 48239090
18% Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, kites, Paper mache articles] 4823 48232000, 48234000, 48236100, 48236900, 48237010, 48237020, 48237030, 48237090, 48239011, 48239012, 48239013, 48239014, 48239015, 48239016, 48239017, 48239018, 48239019, 48239021, 48239022, 48239023, 48239030, 48239090
NIL Articles made of paper mache 4823
12% Glassine papers 48064010
12% Greaseproof papers 48062000

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.