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.
HSN Code and GST Rate for Envelopes
Important: HSN codes and GST rates shown below are general references. You should confirm the latest rate from the current GST rate schedule before using them in your invoices or returns.
| Product type | HSN code | Product description | Typical GST rate |
|---|---|---|---|
| Plain paper envelopes | 48171000 | Ordinary paper envelopes for letters and documents | 12% |
| Printed or branded envelopes | 48171000 | Envelopes printed with logo, address or branding | 12% |
| Padded or bubble mailing bags | 48191010 | Paper envelopes with padding, used for mailing delicate items | 18% |
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.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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What is the HSN code for paper envelopes?
Paper envelopes are generally classified under heading 4817, with the detailed code 48171000 used for standard envelopes made of paper or paperboard.
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How are mailing envelopes classified separately under HSN?
Mailing envelopes that are plain paper still fall under 48171000. If they are padded, bubble lined or specially designed for courier use, they can move to other heading codes related to cartons and packing containers, such as 48191010.
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Are padded envelopes categorized differently under HSN?
Yes, padded envelopes are often treated as packing containers rather than simple stationery. They may therefore be classified under a different HSN code and attract a different GST rate compared to plain envelopes.
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How does GST apply to envelopes?
Plain paper envelopes are usually taxed at around 12 %, while padded or special envelopes can attract a higher rate such as 18 %. The exact rate depends on the notification that covers the chosen HSN code.
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Are different sizes of envelopes categorized under separate HSN codes?
Different sizes such as small, A4 or large envelopes are normally covered under the same HSN code as long as the material and basic use remain the same. Only major changes in construction or purpose may require a different HSN.