Envelopes HSN Code: Classification for Paper and Mailing Envelopes

Updated: Jun 3, 2026 12 min read Mohammad Abid Khan

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.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Envelopes HSN Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

Section Classification

Section Field

Section No

Section Value

Section Field

Section Title

Section Value

Guide to HSN Section 10

Section Field

Section Description

Section Value

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD & ARTICLES THEREOF

Chapter Classification

Chapter Field

Chapter No

Chapter Value

Chapter Field

Chapter Title

Chapter Value

Paper and paperboard; articles of paper pulp of paper or of paperboard

Chapter Field

Chapter Description

Chapter Value

Paper and paperboard; articles of paper pulp of paper or of paperboard

4 Digit HSN Code Classification

HSN Code

HSN Code Title

Paper stationery: envelopes, boxes

GST Rate

5%

8 Digit HSN Code Classification

HSN Code

HSN Code Title

Envelopes

GST Rate

18%

HSN Code

HSN Code Title

Postcards and letter cards

GST Rate

18%

HSN Code

HSN Code Title

Paper Writing Blocks

GST Rate

12%

HSN Code

HSN Code Title

Paper Boxes with Stationery

GST Rate

12%

* GST rates may vary based on the latest GST notifications

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.

Explore All BUSY Calculators for Easy GST Compliance

Free tools to simplify your tax and business calculations

Frequently Asked Questions

Clear answers to common queries about this topic.

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.

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.

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.

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.

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.

Trusted by Industry Leaders

Ready to scale your business?

Join 6,00,000+ growing businesses who trust Busy for their financial management. Experience the power of professional accounting in the palm of your hand.

Start Free Trial
No Credit Card Required
MK
ICAI Certified

Mohammad Abid Khan

Chartered Accountant

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.

MRN: 468413 Varanasi