HSN Codes for Paper & Paper Products
Paper, paperboard & articles — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 48 covers paper and paperboard and articles made from them — printing and writing paper, cartons and boxes, exercise books and notebooks, tissues, labels and packaging material. Printers, stationers, packaging units and traders bill using these codes.
Rates run from exempt through 5% to 18%. Some paper items carry a concessional rate while packaging and most manufactured paper articles attract 18%. Exercise books and specified educational stationery have their own treatment, so check the description column rather than assuming.
Look up your specific paper product below to apply the correct HSN code and GST rate.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 48 | Chapter 48 item - Refer to GST tariff schedule | 5% |
| 48 | Rupee notes or coins when sold to Reserve Bank of India or the government of India | 0% (Exempt) |
| 4801 | Chapter 48 item - Refer to GST tariff schedule | 5% |
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801... | 18% |
| 4802 | Uncoated paper and paperboard of a kind used for writing, printing or other graphic purposes in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803, used for exercise book, graph book, laboratory... | 0% (Exempt) |
| 48024907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government | 0% (Exempt) |
| 4803 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured,... | 18% |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 18% |
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 18% |
| 4806 | Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets | 18% |
| 48062000 | Greaseproof papers | 18% |
| 48064010 | Glassine papers | 18% |
| 4807 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 18% |
| 4808 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 | 18% |
| 4809 | Carbon paper, self-copy paper and other copying or transfer | 18% |
| 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular... | 18% |
| 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind... | 18% |
| 4812 | Filter blocks, slabs and plates, of paper pulp | 18% |
| 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 18% |
| 4814 | Wall paper and similar wall coverings; window transparencies of paper | 18% |
| 4816 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | 18% |
| 4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] | 18% |
| 48174907 | Postal items, like envelope, Post card etc., sold by Government | 0% (Exempt) |
| 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table... | 18% |
| 4819 | All Goods (other than Cartons, boxes and cases of, – (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board) | 18% |
| 4820 | Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other... | 18% |
| 4820 | Exercise book, graph book, laboratory note book and notebooks | 0% (Exempt) |
| 4821 | Paper or paperboard labels of all kinds, whether or not printed | 18% |
| 4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | 18% |
| 4823 | Chapter 48 item - Refer to GST tariff schedule | 5% |
| 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper,... | 18% |
Showing 31 HSN codes for this category.
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Create an invoice free → Search all HSN/SAC codes →Frequently Asked Questions
What is the GST rate on cartons and paper boxes?
Cartons, boxes and cases of paper or paperboard fall under heading 4819 and are generally taxed at 18%. Confirm from the table for your exact item.
Are exercise books and notebooks taxed differently?
Exercise books, notebooks and certain educational stationery carry a concessional rate. Check the specific entry, as the treatment differs from general packaging paper.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.