HSN Code & GST Rate for Paper, Paperboard Articles & Newsprint – Chapter 48

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes
NILRupee notes when sold to the Reserve Bank of India (or Government of India inserted on 27/07/2018 )48
12%Paper splints for matches, whether or not waxed, Asphaltic roofing sheets48
NILJudicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government480248021010, 48021020, 48022010, 48022090, 48024000, 48025410, 48025420, 48025430, 48025440, 48025450, 48025490, 48025510, 48025520, 48025530, 48025540, 48025550, 48025560, 48025570, 48025590, 48025610, 48025620, 48025630, 48025640, 48025650, 48025660, 48025670, 48025690, 48025710, 48025720, 48025730, 48025740, 48025750, 48025760, 48025770, 48025790, 48025810, 48025820, 48025830, 48025840, 48025850, 48025890, 48026110, 48026120, 48026130, 48026140, 48026150, 48026160, 48026190, 48026210, 48026220, 48026230, 48026240, 48026250, 48026260, 48026290, 48026910, 48026920, 48026930, 48026940, 48026950, 48026960, 48026990
12%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 or 4803; hand-made paper and paperboard480248021010, 48021020, 48022010, 48022090, 48024000, 48025410, 48025420, 48025430, 48025440, 48025450, 48025490, 48025510, 48025520, 48025530, 48025540, 48025550, 48025560, 48025570, 48025590, 48025610, 48025620, 48025630, 48025640, 48025650, 48025660, 48025670, 48025690, 48025710, 48025720, 48025730, 48025740, 48025750, 48025760, 48025770, 48025790, 48025810, 48025820, 48025830, 48025840, 48025850, 48025890, 48026110, 48026120, 48026130, 48026140, 48026150, 48026160, 48026190, 48026210, 48026220, 48026230, 48026240, 48026250, 48026260, 48026290, 48026910, 48026920, 48026930, 48026940, 48026950, 48026960, 48026990
18%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, surface-decorated or printed, in rolls or sheets480348030010, 48030090
12%Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803480448041100, 48041900, 48042100, 48042900, 48043100, 48043900, 48044100, 48044200, 48044900, 48045100, 48045200, 48045900
12%Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter480548051100, 48051200, 48051900, 48052400, 48052500, 48053000, 48054000, 48055000, 48059100, 48059200, 48059300
18%Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) [Except 48062000, 48064010]480648061000, 48063000, 48064090
12%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 sheets480748070010, 48070090
12%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 4803480848081000, 48084010, 48089000
18%Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets480948092000, 48099000
12%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 (including square) sheets of any size481048101310, 48101320, 48101330, 48101390, 48101410, 48101420, 48101430, 48101490, 48101910, 48101920, 48101930, 48101990, 48102200, 48102900, 48103100, 48103200, 48103910, 48103920, 48103930, 48103990, 48109200, 48109900
12%Aseptic packaging paper481148111000, 48114100, 48114900, 48115110, 48115190, 48115910, 48115990, 48116000, 48119011, 48119012, 48119013, 48119014, 48119015, 48119016, 48119017, 48119018, 48119091, 48119092, 48119093, 48119094, 48119099
18%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 described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]481148111000, 48114100, 48114900, 48115110, 48115190, 48115910, 48115990, 48116000, 48119011, 48119012, 48119013, 48119014, 48119015, 48119016, 48119017, 48119018, 48119091, 48119092, 48119093, 48119094, 48119099
18%Filter blocks, slabs and plates, of paper pulp481248120000
18%Cigarette paper, whether or not cut to size or in the form of booklets or tubes481348131000, 48132000, 48139010, 48139090
18%Wall paper and similar wall coverings; window transparencies of paper481448141000, 48142000, 48149000
18%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 boxes481648162010, 48162020, 48162090, 48169010, 48169020, 48169090
NILPostal items, like envelope, Post card etc., sold by Government481748171000, 48172000, 48173010, 48173090
18%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][Except 481730]481748171000, 48172000, 48173010, 48173090
12%Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery481730
18%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 cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres481848181000, 48182000, 48183000, 48185000, 48189000
12%Cartons, boxes and cases of corrugated paper or paperboard481948191010, 48191090, 48192010, 48192020, 48192090, 48193000, 48194000, 48195010, 48195090, 48196000
18%Cartons, boxes and cases of non-corrugated paper or paperboard481920
12%Exercise book, graph book, & laboratory notebook and notebooks482048201010, 48201020, 48201090, 48202000, 48203000, 48204000, 48205000, 48209010, 48209090
18%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 articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]482048201010, 48201020, 48201090, 48202000, 48203000, 48204000, 48205000, 48209010, 48209090
18%Paper or paperboard labels of all kinds, whether or not printed482148211010, 48211020, 48211090, 48219010, 48219090
18%Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)482248221000, 48229010, 48229090
5%Kites482348232000, 48234000, 48236100, 48236900, 48237010, 48237020, 48237030, 48237090, 48239011, 48239012, 48239013, 48239014, 48239015, 48239016, 48239017, 48239018, 48239019, 48239021, 48239022, 48239023, 48239030, 48239090
12%Paper pulp moulded trays482348232000, 48234000, 48236100, 48236900, 48237010, 48237020, 48237030, 48237090, 48239011, 48239012, 48239013, 48239014, 48239015, 48239016, 48239017, 48239018, 48239019, 48239021, 48239022, 48239023, 48239030, 48239090
18%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, kites, Paper mache articles]482348232000, 48234000, 48236100, 48236900, 48237010, 48237020, 48237030, 48237090, 48239011, 48239012, 48239013, 48239014, 48239015, 48239016, 48239017, 48239018, 48239019, 48239021, 48239022, 48239023, 48239030, 48239090
NILArticles made of paper mache4823
12%Glassine papers48064010
12%Greaseproof papers48062000
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