| 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 | – |
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic 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.
