HSN Code and GST Tax rate for paper and paperboard; articles of paper pulp, of paper or of paperboard under section-9 chapter-48
If the trader’s trades for paper and paperboard; articles of paper pulp, of paper or of paperboard then they will have to use the HSN CODE for the paper and paperboard, articles of paper pulp, of paper or of paperboard in the invoice or in the GST Return for identifications of the paper and paperboard; articles of paper pulp, of paper or of paperboard.
According to the chapter-48 ( HSN code for paper and paperboard; articles of paper pulp, of paper or of paperboard ) of section-9 – Notes
This Chapter does not cover:
(a) articles of Chapter 30
(b) stamping foils of heading 3212
(c) perfumed papers or papers impregnated or coated with cosmetics (Chapter 33)
(d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401), or with polishes, creams or similar preparations (heading 3405)
(e) sensitized paper or paperboard of headings 3701 to 3704
(f) paper impregnated with diagnostic or laboratory reagents (heading 3822)
(g) paper-reinforced stratified sheeting of plastics or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 4814 (Chapter 39)
(h) articles of heading 4202 (for example, travel goods)
(i&j) articles of Chapter 46 (manufactures of plaiting material)
(k) paper yarn or textile articles of paper yarn (Section XI)
(l) articles of Chapter 64 or Chapter 65
(m) abrasive paper or paperboard (heading 6805) or paper or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter)
(n) metal foil backed with paper or paperboard (generally XIV or Section XV)
(o) articles of heading 9209
(p) articles of Chapter 95 (for example, toys, games, sports requisites) or
(q) articles of Chapter 96 [for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies].
Contents of this post
HSN Code for paper and paperboard; articles of paper pulp, of paper or of paperboard
| GOODS DESCRIPTION | HSN CODE Chapter/ Heading |
|---|---|
| Newsprint, in rolls or sheets | 4801 |
| Uncoated paper and paperboard, of a kind used for wri ting, printing or o ther grap hic purposes, and non-perforated punch card and punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard | 4802 |
| 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 o r not cre p e d, cri nk le d, e m b os s e d, pe rforated, s urface-coloured, surfacedecorated or printed, in rolls or sheets | 4803 |
| Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 4804 |
| Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this chapter | 4805 |
| Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets | 4806 |
| 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 | 4807 |
| 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 | 4808 |
| 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 sheets | 4809 |
| 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 – colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size | 4810 |
| Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, s 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 | 4811 |
| Filter blocks, slabs, and plates, of paper pulp | 4812 |
| Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 4813 |
| Wallpaper and similar wall coverings; window transparencies of paper | 4814 |
| Omitted | 4815 |
| 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 | 4816 |
| Envelopes, letter cards, plain postcards, and correspondence cards, of paper or paperboard; boxes, pouches, wallets, and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 4817 |
| Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, 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, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers | 4818 |
| Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like | 4819 |
| Registers account books, notebooks, order book s, receipt b o o k s, l e t t e r pads, memorandum pads, diaries, and similar articles, exercise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard | 4820 |
| Paper or paperboard labels of all kinds, whether or not printed | 4821 |
| Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | 4822 |
| Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers | 4823 |
GST rate for paper and paperboard; articles of paper pulp, of paper or of paperboard
| GOODS DESCRIPTION | HSN CODE Chapter/ Heading | GST TAX RATE |
|---|---|---|
| Newsprint, in rolls or sheets | 4801 | 5% |
| Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch card and punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard | 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 or 4803; hand-made paper and paperboard | 4802 | 12% |
| Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government | 4802/4907 | NIL |
| 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 sheets | 4803 | 18% |
| Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 4804 | 12% |
| Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this chapter | 4805 | 12% |
| Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets | 4806 | |
| Greaseproof papers | 48062000 | 12% |
| Glassine papers | 48064010 | 12% |
| Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) | 4806 except 48062000 48064010 | 18% |
| 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 | 4807 | 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 4803 | 4808 | 12% |
| 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 sheets | 4809 | 18% |
| 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 – colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size | 4810 | 12% |
| Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, s 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 | 4811 | |
| Aseptic packaging paper | 4811 | 12% |
| 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] | 4811 | 18% |
| Filter blocks, slabs, and plates, of paper pulp | 4812 | 18% |
| Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 4813 | 18% |
| Wallpaper and similar wall coverings; window transparencies of paper | 4814 | 18% |
| Omitted | 4815 | |
| 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 | 4816 | 18% |
| Envelopes, letter cards, plain postcards, and correspondence cards, of paper or paperboard; boxes, pouches, wallets, and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 4817 | |
| Postal items, like an envelope, Postcard, etc., sold by Government | 4817/4907 | NIL |
| Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 481730 | 12% |
| 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] | 4817 Except 481730 | 18% |
| Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, 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, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers | 4818 | 18% |
| Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like | 4819 | |
| Cartons, boxes, and cases of corrugated paper or paper board | 4819 | 12% |
| Cartons, boxes, and cases of non-corrugated paper or paper board | 481920 | 18% |
| Registers account books, notebooks, order book s, receipt book s, letter pads, memorandum pads, diaries, and similar articles, exercise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard | 4820 | |
| Exercise book, graph book, & laboratory notebook and notebooks | 4820 | 12% |
| 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 stationery, of paper or paperboard; and book covers, of paper or paperboard [other than notebooks and exercise books] | 4820 | 18% |
| Paper or paperboard labels of all kinds, whether or not printed | 4821 | 18% |
| Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | 4822 | 18% |
| Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers | 4823 | |
| Kites, Paper mache articles Articles made of paper mache | 4823 | 5% |
| Paper pulp molded trays | 4823 | 12% |
| 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] | 4823 | 18% |
if you want to know more details about HSN Code for paper and paperboard; articles of paper pulp, of paper or of paperboard then click for the source link- HSN pdf
And if you want to know rate wise list of goods just check out this link- rate wise GST rate pdf
List of Updated GST Rates- GOODS- PDF
Disclaimer
Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.
- How to login Udyam Registration Portal?
- Delhi EWS/DG Admission for 24-25, Eligibility, Dates
- Open cheque meaning, example, fillup, image & benefits
- Post dated cheque example, meaning, fillup & benefits
- Ante dated cheque meaning, example, filling & benefits
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.