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
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.
| HSN Code | Product name | Product description | GST rate |
|---|---|---|---|
| 4801 | Newsprint paper | Uncoated newsprint paper in rolls or sheets used mainly for newspapers. | 5% |
| 4802 | Writing and printing paper | Uncoated paper for writing, printing and office stationery other than newsprint. | 5% |
| 4804 | Kraft paper and paperboard | Unbleached kraft paper and paperboard often used to make corrugated boxes and industrial packing. | 5% |
| 4810 | Coated paper and paperboard | Paper and paperboard coated or laminated used for premium packaging and printed cartons. | 18% |
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.
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 paper in India?
Paper products mainly fall under Chapter 48 of the HSN structure. Common uncoated writing and printing paper is usually covered under codes like 4802 while newsprint comes under 4801.
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Does the HSN code differ for paperboard and newsprint paper?
Yes. Newsprint has a separate HSN code family from other paper and paperboard. Paperboard and coated board are generally classified under codes such as 4804 and 4810 based on thickness and finishing.
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How is GST applied to paper products?
Basic printing and writing paper and newsprint often enjoy a lower GST slab while premium coated paper and speciality board can attract a higher rate. The correct rate depends on the exact description in the GST schedule.
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Are recycled paper products classified differently for GST?
Recycled paper is not given a completely separate HSN chapter. It is usually classified under the same chapter as similar paper grades but you should read the detailed description to see whether the recycled nature is mentioned.
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How do I apply the paper HSN code for GST returns?
You should configure the HSN code and GST rate in your billing or accounting software and use the same code on all invoices. When you file GSTR returns your outward supplies and inward supplies will then reflect the correct paper HSN code.