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.
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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.
Tissue 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
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 48030010 | Toilet Tissue Stock, Commercial Size Rolls | 18% |
| 48030090 | Sanitary Paper| Household Paper | 18% |
| 48181000 | Toilet Paper | 18% |
| 48182000 | Handkerchiefs, tissues, and towels | 18% |
| 48183000 | Tablecloths And Serviettes | 18% |
| 48185000 | Articles of apparel and clothing accessories | 18% |
| 48189000 | Toilet Paper & Similar Paper for Household | 18% |
* GST rates may vary based on the latest GST notifications
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.
