Tissue Paper HSN Code: Classification for Facial Tissues & Tissue Napkins
Tissue paper products like facial tissues, napkins and paper towels are used daily in homes, offices and hotels. For GST compliance every business has to pick the correct HSN code for these paper products so that invoices, returns and reports stay accurate. Choosing one common code for all related items also helps in easy bookkeeping and audit.
What Is the HSN Code for Tissue Paper?
Under GST, most tissue paper products fall under the paper and paperboard chapter of the tariff. Facial tissues, tissue napkins and similar sanitary or household paper items are generally covered under one broad HSN code. Businesses should confirm the code once with their tax adviser based on the exact product description printed on packs and invoices.
Common HSN code and GST rate used for tissue paper products are given below.
| Product type | Description | HSN code | GST rate |
|---|---|---|---|
| Facial tissue paper | Soft disposable tissues used for wiping face and hands. | 4818 | 18% |
| Tissue napkins | Table and service napkins used in hotels, restaurants and homes. | 4818 | 18% |
| Paper towels | Household and kitchen paper towels and rolls. | 4818 | 18% |
Facial Tissue and Soft Tissue Classification
Facial tissues and soft tissues are usually made from lightweight paper pulp. If they are supplied in small packs or boxes for personal use they normally stay under the same HSN code as other tissue products. What matters in classification is the base material and the way the product is presented, not the brand name printed on it.
HSN Code for Tissue Napkins & Paper Towels
Tissue napkins used on dining tables and paper towels used in kitchens or washrooms are also covered under the same paper tissue heading in most cases. If the product is made of paper and supplied as disposable sheets or rolls, the HSN code will generally remain the same. Only when the material changes, for example from paper to non woven fabric, the code can shift to a different heading.
GST on Tissue Paper Products
Tissue paper products under this heading are normally charged GST at 18 %. Input tax credit is available to registered businesses when these items are used for business purposes, such as in hotels, restaurants, airlines or offices. Retail buyers simply pay the GST included in the printed MRP. If the government revises the rate in future, businesses must update their billing software and tax settings quickly.
I am a Chartered Accountant with more than five years of experience in the accounting field. My areas of expertise include GST, income tax, and audits. I am passionate about sharing knowledge through blogs and articles, as I believe that learning is a lifelong journey. My goal is to provide valuable insights and simplify financial matters for individuals and business owners alike.
Frequently Asked Questions
-
What is the HSN code for tissue paper?
In practice, many facial tissues, napkins and paper towels are classified under HSN 4818. However businesses should confirm the final code with their tax adviser or GST consultant based on their exact product details.
-
Are facial tissues classified separately under HSN?
Facial tissues are usually covered under the same paper tissue heading as other tissue products when they are made from paper pulp. They are not given a completely separate chapter and are grouped with similar sanitary or household paper items.
-
What is the HSN code for tissue napkins?
Tissue napkins supplied for dining or general use are normally classified under HSN 4818 along with other tissue products. If the material or usage is very different the code may change, so product description should be read carefully.
-
How does GST apply to tissue products?
GST on tissue products covered by this heading is usually 18 %. Registered businesses can claim input tax credit, while end consumers bear the tax as part of the selling price.
-
Are paper towels included in the same HSN code?
Yes, paper towels and kitchen rolls are generally included in the same HSN code as other tissue paper products when they are made of similar paper material. They are treated as household or sanitary paper items for GST purposes.