What is the GST on A4 paper?

The A4 paper GST rate is 12% , under HSN Code 4802.

Is there GST on books and newspapers?

No. Both are exempt from GST under the current system.

What is the tissue paper GST rate?

Tissue papers are taxed at 18% , under HSN Code 4818.

Are printed magazines exempt from GST?

Yes, if they're not primarily advertising tools. Otherwise, they may be taxed at 5% or 12% .

Can a printer claim GST input on paper used for printing?

Yes. Printers and paper product manufacturers can claim Input Tax Credit on GST paid for materials and services.

New GST on Paper Products: Printing, Writing, and Packaging

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.

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GST Rates

New GST Rate on Paper Products in India

The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for paper products (no compensation cess).

New GST Rate on Paper Products

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	New GST Rate
A4 paper, copier paper	4802	5%
Printed books (books, brochures, leaflets)	4901	Exempt (0%)
Exercise notebooks, graph/lab notebooks	4820	5%
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	5%

Note: Exercise notebooks (HSN 4820) move to 5% while printed books (HSN 4901) remain Nil. For “printed materials (non-advertising)” under 4901, confirm the exact classification in the Appendix when finalising.

Old GST Rate on Paper Products

(Old GST Rates – Applicable Until 21st September)

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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GST on Newspaper and Books

gst on newspaper: 0% (Exempt)
Books, including school textbooks and novels: 0% (Exempt)
Magazines and journals (non-advertising): 0%

GST on Tissue Paper and Paper Napkins

Tissue paper roll: 18%
Paper napkins: 18%
Kitchen and toilet paper towels: 18%

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Input Tax Credit for Paper Manufacturers and Sellers

You can claim Input Tax Credit on raw materials, inks, and production-related services.
Maintain GST-compliant invoices with proper HSN codes.
File monthly or quarterly returns based on your turnover.

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Common Use Cases and Their GST Impact

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.

Madan Murari

Chartered Accountant

MRN No.: 509164

City: Patna

Hi there! I’m a Chartered Accountant with over 20 years of experience in financial accounting and a passion for writing. I enjoy simplifying complex topics like GST and income tax, believing that learning should be a lifelong journey. I'm here to share insights and make financial matters easier for everyone!

Frequently Asked Questions

What is the GST on A4 paper?

The A4 paper GST rate is 12%, under HSN Code 4802.
Is there GST on books and newspapers?

No. Both are exempt from GST under the current system.
What is the tissue paper GST rate?

Tissue papers are taxed at 18%, under HSN Code 4818.
Are printed magazines exempt from GST?

Yes, if they're not primarily advertising tools. Otherwise, they may be taxed at 5% or 12%.
Can a printer claim GST input on paper used for printing?

Yes. Printers and paper product manufacturers can claim Input Tax Credit on GST paid for materials and services.

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