What is the HSN Code for A4 Paper?
A4 paper is widely used in offices, schools and homes for printing, writing and photocopy work. In GST classification it comes under the broader heading for paper and paperboard used for writing, printing or other graphic purposes. The HSN code depends on whether the paper is coated or uncoated, and whether it is supplied in sheets or in large reels.
Standard photo copier paper supplied in A4 size packs is generally treated as uncoated paper suitable for printing and writing. Other related products such as notebooks and specialised coated paper fall under their own headings but still within the same paper chapter. Correct classification is important since GST rates can differ for plain paper, exercise books and coated paper products.
How A4 Size Paper is Classified under HSN Code?
Uncoated printing and writing paper, including A4 copier paper, normally falls under the heading for uncoated paper and paperboard of a kind used for writing, printing or other graphic purposes. Within this heading there are separate sub headings based on weight, fibre content and whether the paper is in rolls or sheets. Most commercial A4 copier paper packs are covered under the sub category for uncoated wood free paper in sheets.
Exercise books, registers and notebooks made from A4 paper are classified under a different heading for exercise books and stationery of paper. Coated papers and speciality papers with gumming or adhesive coatings shift to headings relating to coated or gummed paper. While the HSN code changes across these products, the underlying chapter for paper remains the same.
A4 Paper HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 10 |
| Section Title | Guide to HSN Section 10 |
| Section Description | PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD & ARTICLES THEREOF |
| Chapter | |
|---|---|
| Chapter No | 48 |
| Chapter Title | Paper and paperboard; articles of paper pulp of paper or of paperboard |
| Chapter Description | Paper and paperboard; articles of paper pulp of paper or of paperboard |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 4802 | Uncoated writing or printing paper | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 48021010 | Hand-Made Paper And Paperboard | Paper | 12% |
| 48021020 | Hand-made paper and paperboard : Paperboard | 12% |
| 48022010 | Uncoated Photographic Base Paper | 12% |
| 48022090 | Other Photosensitive Paper Base | 12% |
| 48023000 | Manifold Carbon Copying Paper | 12% |
| 48024000 | Wall Paper Base | 12% |
| 48025410 | Oil Bound Distemper | 12% |
| 48025420 | Litho/Offset Paper (<40 g/m2) | 12% |
| 48025430 | Duplicating Paper (<40 g/m2) | 12% |
| 48025440 | Airmail Paper (<40 g/m2) | 12% |
| 48025450 | Tissue Paper (<40 g/m2) | 12% |
| 48025490 | Other Thin Paper (<40 g/m2) | 12% |
| 48025510 | Litho/Offset Paper (<40 g/m2) | 12% |
| 48025520 | Drawing Paper (<40 g/m2) | 12% |
| 48025530 | Duplicating Paper (<40 g/m2) | 12% |
| 48025540 | Account Book Paper (<40 g/m2) | 12% |
| 48025550 | India Paper (<40 g/m2) | 12% |
| 48025560 | Currency Note Paper (<40 g/m2) | 12% |
| 48025570 | Lightweight Currency Note Paper | 12% |
| 48025590 | Other Thin Paper (<40 g/m2) | 12% |
| 48025610 | Litho And Offset Paper, 40-150 G/M2 | 12% |
| 48025620 | Drawing paper (40-150 g/m²) | 12% |
| 48025630 | Duplicating paper (40-150 g/m²) | 12% |
| 48025640 | Account book paper, 40-150 g/m² | 12% |
| 48025650 | Bank, Bond, and Cheque Paper | 12% |
| 48025660 | Currency note paper, 40-150 g/m² | 12% |
| 48025670 | Security/Currency/Stamp Paper (40-150 g/m2 Sheets) | 12% |
| 48025690 | Other Paper And Board, 40-150 G/M2 | 12% |
| 48025710 | Litho And Offset Paper | 12% |
| 48025720 | Drawing paper | 12% |
| 48025730 | Duplicating paper | 12% |
| 48025740 | Account book paper | 12% |
| 48025750 | Bank and Cheque Paper | 12% |
| 48025760 | Standard Currency Note Paper | 12% |
| 48025770 | Other Paper | Currency Paper | 12% |
| 48025790 | Other Paper (40-150 G/M2) | 12% |
| 48025810 | Litho/Offset Paper (>150 g/m2) | 12% |
| 48025820 | Drawing Paper (>150 g/m2) | 12% |
| 48025830 | Duplicating Paper (>150 g/m2) | 12% |
| 48025840 | Bank/Bond/Cheque Paper (>150 g/m2) | 12% |
| 48025850 | Heavyweight Currency Note Paper | 12% |
| 48025890 | Other Thick Paper (>150 g/m2) | 12% |
| 48026110 | Drawing Paper Rolls | 12% |
| 48026120 | Poster Paper Rolls (Mech./Chemi Pulp) | 12% |
| 48026130 | Dyed/Marbled Printing Paper Rolls | 12% |
| 48026140 | Account Book Paper Rolls (Mech./Chemi Pulp) | 12% |
| 48026150 | ADP Machine Paper Rolls | 12% |
| 48026160 | Security/Currency/Stamp Paper Rolls (Mech./Chemi Pulp) | 12% |
| 48026190 | Other Paper/Board Rolls (Mech./Chemi Pulp) | 12% |
| 48026210 | Drawing paper (mechanical) | 12% |
| 48026220 | Poster Paper | 12% |
| 48026230 | Other Paper | Printing Paper | 12% |
| 48026240 | Account Book Paper | 12% |
| 48026250 | Paper Content | Automatic Data Processing Paper | 12% |
| 48026260 | Other | Insecticides – Calcium Cyanide | 12% |
| 48026290 | Poster Paper | 12% |
| 48026910 | Drawing Paper (Mech./Chemi Pulp) | 12% |
| 48026920 | Poster Paper (Mech./Chemi Pulp) | 12% |
| 48026930 | Dyed/Marbled Printing Paper (Mech./Chemi Pulp) | 12% |
| 48026940 | Account Book Paper (Mech./Chemi Pulp) | 12% |
| 48026950 | ADP Machine Paper (Mech./Chemi Pulp) | 12% |
| 48026960 | Security/Currency/Stamp Paper (Mech./Chemi Pulp) | 12% |
| 48026990 | Other Paper/Board (Mech./Chemi Pulp) | 12% |
* GST rates may vary based on the latest GST notifications
Differences Between Copy Paper and Printer Paper in HSN Classification
In day to day trade copy paper and printer paper are often used as general terms for A4 size paper. From an HSN point of view both usually come under the same heading for uncoated printing and writing paper. Differences arise only where the paper has special coatings, watermarking or is supplied in heavy weights meant for cards and covers.
If you manufacture or trade specialised inkjet or laser papers with special coating, you should study whether the paper fits better under headings for coated paper. Correct classification ensures that the right GST rate is charged and also helps in proper reporting in e returns and e invoices.
GST Impact on A4 Paper and Paper Products
GST on A4 paper increases the cost of office stationery and education related supplies. However, if the customer is a registered business and uses the paper for taxable activities, input tax credit is available and GST becomes a pass through cost. Educational institutions and final consumers bear the tax burden where credit is not available.
Paper suppliers should print the correct HSN code on their invoices, keep track of any changes in GST rates on paper products and update pricing accordingly. They should also classify different paper items such as copier paper, exercise books and coated papers separately in their accounting and inventory systems.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for A4 paper?
Standard uncoated A4 copier paper used for printing and writing is generally classified under HSN 4802 as uncoated printing and writing paper in sheets. Exercise books and notebooks made from A4 paper come under HSN 4820, while coated or gummed A4 paper is usually covered under HSN 4811.
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Are copy paper and printer paper classified under the same HSN code?
In normal trade language, copy paper and printer paper both usually refer to standard A4 uncoated printing and writing paper. For HSN purposes they are generally classified under the same heading for uncoated printing and writing paper, unless the paper has special coating, heavy weight or other features that change its classification.
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How do different paper types affect GST classification?
GST classification depends on the nature of the paper. Uncoated A4 copier paper normally falls under HSN 4802. Exercise books and notebooks made from A4 paper shift to HSN 4820. Coated, gummed or adhesive A4 paper used for labels or special printing usually falls under HSN 4811, often attracting a higher GST rate.
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Does the quality of A4 paper impact its HSN code?
Basic quality differences like bright whiteness or smoothness do not usually change the HSN code if the paper remains uncoated printing and writing paper in sheets. However, if higher quality means special coating, very high thickness or specialised treatment, it may move the paper to headings for coated or speciality paper.
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Can A4 paper be classified differently based on usage?
HSN classification is mainly based on the physical characteristics of the product, not who uses it. The same A4 paper will usually have the same HSN whether used in offices, schools or homes. Classification changes only when the product itself changes, for example when A4 paper is converted into exercise books or coated label stock.