New GST on Paper Products: Printing, Writing, and Packaging
- The new GST rates for paper products in India vary based on the type and use, effective from September 22, 2025.
- 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.
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 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% |
Type of Paper Product
HSN Code
GST Rate
(After 22nd Sept 2025)
GST Rate
(Before 22nd Sept 2025)
Type of Paper Product
HSN Code
GST Rate
(After 22nd Sept 2025)
GST Rate
(Before 22nd Sept 2025)
Type of Paper Product
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GST Rate
(After 22nd Sept 2025)
GST Rate
(Before 22nd Sept 2025)
Type of Paper Product
HSN Code
GST Rate
(After 22nd Sept 2025)
GST Rate
(Before 22nd Sept 2025)
Type of Paper Product
HSN Code
GST Rate
(After 22nd Sept 2025)
GST Rate
(Before 22nd Sept 2025)
Type of Paper Product
HSN Code
GST Rate
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GST Rate
(Before 22nd Sept 2025)
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GST Rate
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Type of Paper Product
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GST Rate
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Type of Paper Product
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GST Rate
(Before 22nd Sept 2025)
Type of Paper Product
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(After 22nd Sept 2025)
GST Rate
(Before 22nd Sept 2025)
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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%
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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%
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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.
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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 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** |
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Staying updated with applicable rates helps ensure GST-compliance and proper invoicing.
