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 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).
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 | 18% |
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.
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.