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.
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% |
Get a Free Trial – Best Accounting Software For Small Business
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%
Get a Free Trial – Best GST Accounting Software For Small Business
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.
Explore a Free Demo of – Best Inventory Management Software For Small Business
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.
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.