Paper HSN Code for GST Filing
Paper and paperboard are widely used in printing, packaging and office work. To charge GST correctly you need to know the correct paper HSN code and the GST rate that applies to each type of paper product.
This guide is useful for paper mills, printers, notebook manufacturers, packaging units, traders and dealers who buy and sell different types of paper and paperboard in India
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What is the HSN code for different types of paper?
Paper products mainly fall under Chapter 48 of the HSN structure. The first two digits show the chapter for paper and paperboard. The next two digits show the main type of paper such as newsprint, writing paper or kraft paper. Further digits can specify coating, weight and use.
Using the correct paper HSN code helps you apply the right GST rate on invoices, claim input tax credit smoothly and avoid mistakes in GST returns.
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% |
| 4803 | Household & Sanitary Paper Products | 18% |
| 4804 | Uncoated kraft paper | 5% |
| 4805 | Uncoated Paper & Board | 5% |
| 4806 | Specialty Papers | 5% |
| 4807 | Composite paper & paperboard | 5% |
| 4808 | Corrugated Or Creped Paper | 18% |
| 4809 | Carbon/self-copy paper, rolls/sheets | 18% |
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% |
| 48030010 | Toilet Tissue Stock, Commercial Size Rolls | 18% |
| 48030090 | Sanitary Paper| Household Paper | 18% |
| 48041100 | Kraftliner : Unbleached | 12% |
| 48041900 | Kraftliner | Other | 12% |
| 48042100 | Sack Kraft Paper | Unbleached | 12% |
| 48042900 | Sack Kraft Paper | Other | 12% |
| 48043100 | Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached | 12% |
| 48043900 | Kraft paper | 12% |
| 48044100 | Unbleached Kraft Paperboard (150-225 g/m²)s | 12% |
| 48044200 | Bleached Kraft Paper/Board (>=225 g/m2, Chemical Pulp) | 12% |
| 48044900 | Other Kraft Paperboard (150-225 g/m²) | 12% |
| 48045100 | Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached | 12% |
| 48045200 | Surgical Forceps/Clamps/Clips/Holders | 12% |
| 48045900 | Kraft paper ≥225 g/m2 | 12% |
| 48051100 | Fluting paper : Semi-chemical fluting paper | 12% |
| 48051200 | Straw Fluting Paper | 12% |
| 48051900 | Fluting paper : Other | 12% |
| 48052400 | Recycled liner board: Testliner | 12% |
| 48052500 | Testliner (recycled liner board), 150g+ | 12% |
| 48053000 | Sulphite wrapping paper | 12% |
| 48054000 | Filter paper and paperboard | 12% |
| 48055000 | Felt Paper & Board | 12% |
| 48059100 | Other : Weighing 150 g/m2 or less | 12% |
| 48059200 | Weighing more than 150 g/m2 | 12% |
| 48059300 | Other | Weighing 225 G/M2 Or More | 12% |
| 48061000 | Vegetable Parchment | 18% |
| 48062000 | Greaseproof paper | 12% |
| 48063000 | Tracing Papers | 18% |
| 48064010 | Glassine & Transparent/Translucent Papers, Glazed | 12% |
| 48064090 | Glassine or glazed papers | 18% |
| 48070010 | Composite paper: Straw board | 12% |
| 48070090 | Other Composite Paper/Paperboard | 12% |
| 48081000 | Corrugated paper and board | 12% |
| 48084010 | Sack Creped Kraft Paper | 12% |
| 48084090 | Other Creped Kraft Paper | 12% |
| 48089000 | Kraft Paper, Creped or Crinkled: Embossed or Perforated Other | 12% |
| 48091010 | Other Carbon Copying Paper | 18% |
| 48091090 | Thermal Paper Jumbo Rolls | 18% |
| 48092000 | Self-Copy Paper | 18% |
| 48099000 | Paper and Paperboard Articles for Other Uses | 18% |
* GST rates may vary based on the latest GST notifications
How does GST apply to paper, paperboard and newsprint?
Basic paper products used for books, notebooks and common office use are generally kept at a lower GST slab so that learning and essential paperwork stay affordable. Newsprint has an even more favourable treatment because it is used by newspaper publishers.
Specialty coated paper, premium packaging board and high value paper products are usually taxed at a higher GST slab. If a product bundle includes printing and design service along with supply of paper then you must judge whether GST should be charged as goods or as a composite service.
Why are paper and paperboard classified separately under HSN?
Paper and paperboard are classified separately because their weight, thickness and use are different. Thin paper is used for books, copies and office printing. Thick board is used for cartons, packaging and display materials.
Classifying them correctly under HSN helps the tax system apply suitable GST rates and also helps businesses track input tax credit by product type. If you deal in recycled paper, coated board or speciality grades you should carefully match product features with the wording of the HSN description.
How to classify paper products for GST filing?
To classify paper products for GST you should first identify the main category such as newsprint, writing paper, kraft paper or coated board. Next you should check whether the product is in rolls or sheets and note its weight and GSM range.
Once you know these details you can map the item to the most suitable HSN code under Chapter 48. The same code should be used in purchase invoices, sales invoices and in your accounting software so that GST returns carry consistent data.
Conclusion
Paper and paperboard classification under HSN is an essential step for correct GST billing in the printing and packaging trade. Choosing the right paper HSN code and GST rate for each grade keeps invoices accurate and makes input tax credit smooth.
When in doubt you should read the wording of the HSN description carefully and consult your tax advisor so that your GST filings remain compliant over the long term.
