GST rate
5%
- Within a state
- CGST 2.5% + SGST 2.5%
- Between states
- IGST 5%
Where this code sits
- Chapter 48 — Paper and paperboard; articles of paper pulp, paper or paperboard
Last updated on BaelTrade: 11 September 2026
More specific codes under 48
HSN codeDescriptionGST rate
- 4801Newsprint, in Rolls or Sheets5%
- 4802Uncoated 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; [other than uncoated paper and paperboard...18%
- 4803Toilet 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 sheets18%
- 4804Uncoated Kraft Paper/Paperboard18%
- 4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter18%
- 4806Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets18%
- 48062000Greaseproof papers18%
- 48064010Glassine papers18%
- 4807Composite 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 sheets18%
- 4808Paper 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 480318%
- 4809Carbon 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 sheets18%
- 4810Paper 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 size18%
- 4811Paper, Paperboard, Cellulose (Coated)18%
- 4812Filter blocks, slabs and plates, of paper pulp18%
- 4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes18%
- 4814Wall paper and similar wall coverings; window transparencies of paper18%
- 4816Carbon 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 boxes18%
- 481730Boxes, pouches, wallets and writing compendiums, of paper or5%
- 4818Toilet 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...18%
- 4819Cartons, Boxes & Cases of Corrugated or Non-Corrugated Paper/Paperboard5%
- 481910Cartons, boxes and cases of, -5%
- 481920Cartons, boxes and cases of, -5%
- 4820Registers, 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...18%
- 4821Paper or paperboard labels of all kinds, whether or not printed18%
- 4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)18%
- 4823Other Paper, Paperboard, Cellulose Articles18%
Products under HSN 48 on BaelTrade
No products are listed under this code yet. Be the first to list yours.
Common questions
- What is the HSN code for Paper Sacks/Bags and bio-degradable bags?
- The HSN code for Paper Sacks/Bags and bio-degradable bags is 48.
- What is the GST rate for HSN 48?
- The GST rate for HSN 48 is 5%. Within a state it is charged as CGST 2.5% plus SGST 2.5%; between states as IGST 5%.
Rates are for reference, taken from BaelTrade’s tax master. Check the latest CBIC notification or ask your tax adviser before filing.