Envelopes HSN Code: Classification for Paper and Mailing Envelopes
Envelopes are widely used by offices, schools, banks and businesses for sending letters, bills and documents. Even though they look simple, they need proper HSN classification because they are treated as a separate paper product under GST.
In GST, most envelopes fall under Chapter 48, which covers paper and paperboard and articles made of these materials. Within this chapter, special sub codes are provided for envelopes, letter cards and similar stationery items.
Book A Demo
Envelopes 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 |
|---|---|---|
| 4817 | Paper stationery: envelopes, boxes | 5% |
What is the HSN Code for Envelopes?
Standard paper envelopes are generally classified under heading 4817, which covers envelopes and letter cards. For invoicing, many businesses use the full code 48171000 for plain and printed paper envelopes sold in packs.
If additional features such as padding, bubble lining or special material are used, the envelope may fall in another heading related to cartons, boxes or packing containers. This is why padded mailing bags can attract a different HSN code and GST rate.
How Paper and Mailing Envelopes Are Classified under HSN?
Paper envelopes used for everyday office communication are usually considered stationery products, while padded envelopes behave more like packing material.
- Plain or printed paper envelopes stay under 48171000 as long as paper is the main material.
- Mailing envelopes that include bubble plastic or heavy cushioning may be treated under packing container codes such as 48191010, depending on the composition.
Correct description on invoices, such as "plain paper envelopes" or "padded bubble mailers", helps in mapping the right HSN without confusion.
The HSN Code for Special Envelopes for Example padded
Special envelopes such as padded mailers, security envelopes, tamper proof courier covers or document jackets may not always fit the standard envelope code. In those cases, classification is done based on the main material and the way the product is used.
If paper is still the main component and the envelope has added features like tamper proof strip or printing, many businesses continue to use 48171000. When the outer layer is closer to a packet or bag and padding or plastic lining is dominant, other heading options under Chapter 48 can be more suitable.
GST on Envelopes and Related Products
GST on envelopes depends on how they are classified in the rate schedule.
- Ordinary paper envelopes usually attract a mid level GST rate, commonly around 12 %.
- Padded, laminated or special envelopes can be taxed at a higher slab such as 18 %, especially when treated as packing material.
Businesses dealing in both stationery envelopes and courier mailing covers must keep separate item codes in their billing software so that each group picks the correct HSN and GST rate.
