New GST on Paper Products: Printing, Writing, and Packaging
Quick Summary
- The new GST rates for paper products in India vary based on the type and use, effective from September 22, 2025.
- A4 paper and copier paper have a new GST rate of 5%, while printed books and newspapers remain exempt.
- Tissue paper, napkins, and towels are taxed at 18%, and paper cartons and boxes also have a GST rate of 18%.
- Exercise notebooks now have a 5% GST rate, and packaging paper like kraft and corrugated types are taxed at 5%.
- Businesses can claim Input Tax Credit on materials and services related to paper production if they maintain proper GST-compliant invoices.
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 paper hsn code and gst rate varies based on the type and use of paper.
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New GST Rate on Paper Products in India
The Government of India has revised the GST structure applicable to paper and paper based products effective 22nd September 2025. The updated framework reduces GST on several essential paper items such as writing paper, notebooks, and packaging paper, while certain hygiene and commercial packaging products continue under higher slabs.
Below is the updated GST structure along with the earlier applicable rates for reference. No compensation cess applies to paper products.
GST on Paper Products
| Type of Paper Product | HSN Code | GST Rate (After 22nd Sept 2025) |
GST Rate (Before 22nd Sept 2025) |
|---|---|---|---|
| A4 paper, copier paper | 4802 | 5% | 12% |
| Printed books (books, brochures, leaflets) | 4901 | Exempt (0%) | Exempt (0%) |
| Exercise notebooks, graph or lab notebooks | 4820 | 5% | Exempt (0%) |
| Newspapers and periodicals | 4902 | Exempt (0%) | Exempt (0%) |
| Printed materials (non advertising) | 4901 | 5% | 5% |
| Tissue paper, napkins, paper towels | 4818 | 18% | 18% |
| Paper cartons and boxes | 4819 | 18% | 18% |
| Paper used for packaging (kraft, corrugated paper) | 4804 / 4805 | 5% | 12% |
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(After 22nd Sept 2025) 5%
(Before 22nd Sept 2025) 12%
(After 22nd Sept 2025) Exempt (0%)
(Before 22nd Sept 2025) Exempt (0%)
(After 22nd Sept 2025) 5%
(Before 22nd Sept 2025) Exempt (0%)
(After 22nd Sept 2025) Exempt (0%)
(Before 22nd Sept 2025) Exempt (0%)
(After 22nd Sept 2025) 5%
(Before 22nd Sept 2025) 5%
(After 22nd Sept 2025) 18%
(Before 22nd Sept 2025) 18%
(After 22nd Sept 2025) 18%
(Before 22nd Sept 2025) 18%
(After 22nd Sept 2025) 5%
(Before 22nd Sept 2025) 12%
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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How to Calculate GST on Paper Products
GST on paper products is calculated on the taxable value mentioned on the invoice.
Example 1: A4 Copier Paper at 5% GST
If you purchase A4 paper worth ₹1,000:
GST = 5% of ₹1,000
GST = ₹50
Total invoice value = ₹1,050
Example 2: Tissue Paper at 18% GST
If tissue paper products are purchased for ₹2,000:
GST = 18% of ₹2,000
GST = ₹360
Total invoice value = ₹2,360
Example 3: Printed Books
If you purchase printed books worth ₹1,500:
GST = 0%
Total invoice value = ₹1,500
Common Use Cases and Their GST Impact
| Use Case | GST Treatment |
|---|---|
| Buying notebooks for students | GST-exempt |
| Buying A4 reams for office use | 18% GST |
| Selling paper bags for packaging | 18% 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.
