--- title: "GST on Paper Products: A4, Notebooks, Boxes & Books Rates" description: "Check GST rates on paper products: A4 and copier paper at 18%, notebooks at Nil, cartons at 5%, tissue paper at 18%, plus ITC rules." canonical: "https://busy.in/gst-rates/paper/" author: "Madan Murari" published: "2025-05-15T11:54:27.000Z" category: "GST Rates" --- - The revised GST rates for paper products in India are applicable from **22 September 2025** and vary based on the type and use of the product. - Ordinary A4 and copier paper generally attract **18% GST** when classified under HSN 4802 as uncoated paper used for writing, printing or other graphic purposes. - Tissue paper, napkins and paper towels generally attract **18% GST**, while specified corrugated and non-corrugated cartons, boxes and cases under HSN 4819 10/20 attract **5% GST**. - Exercise books, graph books, laboratory notebooks and notebooks are **Nil-rated**. Kraft paper and corrugated paper/paperboard in rolls or sheets generally attract **18% GST**. - Eligible Input Tax Credit can generally be claimed on inputs and input services used for taxable outward supplies, subject to GST conditions. ITC attributable to exempt or Nil-rated supplies may be restricted. # 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**](https://busy.in/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. ## **New GST Rate on Paper Products in India** The Government of India revised the GST structure applicable to several paper and paper-based products with effect from 22 September 2025. While exercise books and specified notebook-use paper became Nil-rated and certain cartons and boxes moved to 5%, ordinary writing and printing paper, kraft paper and corrugated paper/paperboard generally moved to 18%. 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) | | --- | --- | --- | --- | | Ordinary A4 and copier paper used for writing, printing or other graphic purposes | 4802 | 18% | 12% | | Uncoated paper and paperboard specifically used for exercise books, graph books, laboratory notebooks and notebooks | 4802 | Nil | 12% | | Printed books (books, brochures, leaflets) | 4901 | Exempt (0%) | Exempt (0%) | | Exercise books, graph books, laboratory notebooks and notebooks | 4820 | Nil | 12% | | Newspapers and periodicals | 4902 | Exempt (0%) | Exempt (0%) | | Brochures, leaflets and similar printed matter | 4901 | 5% | 5% | | Tissue paper, napkins, paper towels | 4818 | 18% | 18% | | Corrugated or non-corrugated cartons, boxes and cases | 4819 10 / 4819 20 | 5% | 12% | | Uncoated kraft paper and paperboard | 4804 | 18% | 12% | | Other uncoated paper and paperboard | 4805 | 18% | 12% | | Corrugated paper and paperboard in rolls or sheets | 4808 | 18% | 12% | | Coated paper and paperboard | 4810 | 18% | 12% | Get a Free Trial – [Best Accounting Software For Small Business](https://busy.in/accounting-software/) ## **GST on Newspaper and Books** - Printed books: **Nil-rated** - Newspapers, journals and periodicals: **Nil-rated** - Brochures, leaflets and similar printed matter under HSN 4901: **5%** Live Demo Available Today ## Raise Supplier POs for Paper Stock Before Running Out Trusted by 6,00,000+ Users 4.6 Google Rating \* No credit card required ## **GST on Tissue Paper and Paper Napkins** - Tissue paper and cleansing tissues: **18%** - Paper napkins and serviettes: **18%** - Paper towels and similar sanitary or household paper products: **18%** **Get a Free Trial –** [**Best GST Accounting Software For Small Business**](https://busy.in/accounting-software/gst-accounting/) ## **Input Tax Credit for Paper Manufacturers and Sellers** - Eligible Input Tax Credit can generally be claimed on inputs and input services used for making taxable outward supplies, subject to normal GST conditions. - ITC attributable to exempt or Nil-rated outward supplies may be restricted. - Where common inputs or services are used for both taxable and exempt supplies, ITC may need to be apportioned or reversed. - Maintain GST-compliant invoices and use the correct HSN classification for purchases and sales. **Explore a Free Demo of –** [**Best Inventory Management Software For Small Business**](https://busy.in/accounting-software/inventory-management/) ## 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 18% GST** If you purchase ordinary A4 copier paper worth ₹1,000: GST = 18% of ₹1,000 GST = ₹180 Total invoice value = **₹1,180** ### 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 = **Nil** Total invoice value = **₹1,500** ## Common Use Cases and Their GST Impact | Use Case | GST Treatment | | --- | --- | | Buying ordinary A4 copier paper for office printing | \*\*18%\*\* | | Buying exercise books for students | \*\*Nil\*\* | | Buying graph or laboratory notebooks | \*\*Nil\*\* | | Buying registers or account books | \*\*18%\*\* | | Buying kraft paper in rolls or sheets | \*\*18%\*\* | | Buying corrugated paper/paperboard in rolls or sheets | \*\*18%\*\* | | Buying specified corrugated/non-corrugated cartons or boxes | \*\*5%\*\* | | Buying specified paper sacks/bags | \*\*5%\*\* | | Supplying tissue rolls or paper towels | \*\*18%\*\* | | Buying printed books | \*\*Nil\*\* | | Buying brochures or leaflets | \*\*5%\*\* | | Buying newspapers, journals or periodicals | \*\*Nil\*\* | Staying updated with applicable rates helps ensure [GST-compliance](https://busy.in/gst/gst-returns/) and proper invoicing. ## About the author **Madan Murari** 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 18%, 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, they are exempted. ### Can a printer claim GST input on paper used for printing? Yes. 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