BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.
Paper is used in education, offices, packaging, printing, and even hygiene products. But under the Goods and Services Tax (GST) system, not all paper items are taxed equally. In this guide, we explain how gst on paper varies based on the type and use of paper.
The paper gst rate depends on what kind of paper you’re buying and how it’s used. Here’s a quick breakdown:
| Type of Paper Product | HSN Code | GST Rate |
|---|---|---|
| A4 paper, copier paper | 4802 | 12% |
| Books and exercise notebooks | 4901/4820 | Exempt (0%) |
| Newspapers and periodicals | 4902 | Exempt (0%) |
| Printed materials (non-advertising) | 4901 | 5% |
| Tissue paper, napkins, and towels | 4818 | 18% |
| Paper cartons and boxes | 4819 | 18% |
| Paper used for packaging (kraft, corrugated) | 4804 / 4805 | 12% |
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| Use Case | GST Treatment |
|---|---|
| Buying notebooks for students | GST-exempt |
| Buying A4 reams for office use | 12% GST |
| Selling paper bags for packaging | 12% GST |
| Supplying tissue rolls to hotels | 18% GST |
| Printing wedding cards or brochures | 5% or 18% based on service |
Staying updated with applicable rates helps ensure GST-compliance and proper invoicing.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.