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HSN codes in Chapter 48: Paper and paperboard, articles of paper pulp, of paper or…

23 headings · 227 tariff items · GST rate of every code

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Chapter 48 of the HSN tariff covers Paper and paperboard, articles of paper pulp, of paper or of paperboard. It has 23 headings (4-digit codes) and 227 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.

GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.

Check any code offline in the BooksOn HSN appFree · no ads · works offline · which rate fits your goods, step by step · rate on any date since 1 July 2017 · CGST, SGST/UTGST, IGST and cess with the CBIC notification · English, हिन्दी, தமிழ்.
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Headings in this chapter

4801 Newsprint, in rolls or sheets

GST: 5%

HSN codeDescriptionGST rate
480100Newsprint, in rolls or sheets5%
48010010Glazed5%
48010090Other5%

4802 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, hand-made paper and paperboard

GST: Nil or 18%

HSN codeDescriptionGST rate
480210Hand-made paper and paperboardNil or 18%
48021010PAPER18%
48021020Paperboard18%
480220Paper and paperboard of a kind used as a base for photosensitive, heatsensitive or electrosensitive paper or paperboardNil or 18%
48022010Photographic base paper, uncoated18%
48022090Other18%
48023000Uncoated 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; hand-made paper and paperboard carbonising base paper18%
480240Wall paper baseNil or 18%
48024000Wall paper base18%
480254Weighing less than 40 g/Nil or 18%
48025410India paper18%
48025420Litho and offset paper18%
48025430Duplicating paper18%
48025440Airmail paper18%
48025450Tissue paper18%
48025490OtherNil or 18%
480255Weighing 40 g/ or more but not more than 150 g/, in rollsNil or 18%
48025510Litho and offset paper18%
48025520Drawing paper18%
48025530Duplicating paper18%
48025540Account book paper18%
48025550Bank, bond and cheque paper18%
48025560Currency note paper18%
48025570Paper for security printing, currency paper, stamp paper18%
48025590OtherNil or 18%
480256Weighing 40 g/ or more but not more than 150 g/, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded stateNil or 18%
48025610Litho and offset paper18%
48025620Drawing paper18%
48025630Duplicating paper18%
48025640Account book paper18%
48025650Bank, bond and cheque paper18%
48025660Currency note paper18%
48025670Paper for security printing, currency paper, stamp paper18%
48025690OtherNil or 18%
480257Other, weighing 40 g/ or more but not more than 150 g/Nil or 18%
48025710Litho and offset paper18%
48025720Drawing paper18%
48025730Duplicating paper18%
48025740Account book paper18%
48025750Bank, bond and cheque paper18%
48025760Currency note paper18%
48025770Paper for security printing, currency paper, stamp paper18%
48025790OtherNil or 18%
480258Weighing more than 150 g/Nil or 18%
48025810Litho and offset paper18%
48025820Drawing paper18%
48025830Duplicating paper18%
48025840Bank, bond and cheque paper18%
48025850Paper for security printing, currency paper, stamp paper18%
48025890OtherNil or 18%
480261In rollsNil or 18%
48026110Drawing paper18%
48026120Poster paper18%
48026130Printing paper dyed or marbled in mass18%
48026140Account book paper18%
48026150Automatic data processing machine paper18%
48026160Paper for security printing, currency paper, stamp paper18%
48026190OtherNil or 18%
480262In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded stateNil or 18%
48026210Drawing paper18%
48026220Poster paper18%
48026230Printing paper dyed or marbled in mass18%
48026240Account book paper18%
48026250Automatic data processing machine paper18%
48026260Paper for security printing, currency paper, stamp paper18%
48026290OtherNil or 18%
480269OtherNil or 18%
48026910Drawing paper18%
48026920Poster paper18%
48026930Printing paper dyed or marbled in mass18%
48026940Account book paper18%
48026950Automatic data processing machine paper18%
48026960Paper for security printing, currency paper, stamp paper18%
48026990OtherNil or 18%

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, surface-decorated or printed, in rolls or sheets

GST: 18%

HSN codeDescriptionGST rate
480300Toilet 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%
48030010In commercial sizerolls of a width 36 cm and above18%
48030090Other18%

4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4802

GST: 18%

HSN codeDescriptionGST rate
480411Unbleached18%
48041100Unbleached18%
480419Other18%
48041900Other18%
480421Unbleached18%
48042100Unbleached18%
480429Other18%
48042900Other18%
480431Unbleached18%
48043100Unbleached18%
480439Other18%
48043900Other18%
480441Unbleached18%
48044100Unbleached18%
480442Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process18%
48044200Bleached uniformly throughout th the total fibre content consists of wood fibres obtained by a chemical processe mass and of which more than 95% by weight of18%
480449Other18%
48044900Other18%
480451Unbleached18%
48045100Unbleached18%
480452Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process18%
48045200Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process18%
480459Other18%
48045900Other18%

4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter

GST: 18%

HSN codeDescriptionGST rate
480511Semi-chemical fluting paper18%
48051100Semi-chemical fluting paper18%
480512Straw fluting paper18%
48051200Straw fluting paper18%
480519Other18%
48051900Other18%
480524Weighing 150 g/m or less18%
48052400Weighing 150 g/m or less18%
480525Weighing more than 150 g/m18%
48052500Weighing more than 150 g/m18%
480530Sulphite wrapping paper18%
48053000Sulphite wrapping paper18%
480540Filter paper and paperboard18%
48054000Filter paper and paperboard18%
480550Felt paper and paperboard18%
48055000Felt paper and paperboard18%
480591Weighing 150 g/m or less18%
48059100Weighing 150 g/m or less18%
480592Weighing more than 150 g/m but less than 225 g/m18%
48059200Weighing more than 150 g/m but less than 225 g/m18%
480593Weighing 225 g/m or more18%
48059300Weighing 225 g/m or more18%

4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets

GST: 18%

HSN codeDescriptionGST rate
480610Vegetable parchment18%
48061000Vegetable parchment18%
480620Greaseproof papers18%
48062000Greaseproof papers18%
480630Tracing papers18%
48063000Tracing papers18%
480640Glassine and other glazed transparent or translucent papers18%
48064010Glassine papers18%
48064090Other18%

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

GST: 18%

HSN codeDescriptionGST rate
480700Composite 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%
48070010Straw paper and other straw board, whether or not covered with paper other than straw paper18%
48070090Other18%

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

GST: 18%

HSN codeDescriptionGST rate
480810Corrugated paper and paperboard, whether or not perforated18%
48081000Corrugated paper and paperboard, whether or not perforated18%
480840Kraft paper, creped or crinkled, whether or not embossed or perforated18%
48084010Sack kraft paper, creped or crinkled, whether or not embossed or perforated18%
48084090Other kraft paper, creped or crinkled, whether or not embossed or perforated18%
480890Other18%
48089000Other18%

4809 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

GST: 18%

HSN codeDescriptionGST rate
48091010Carbon 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 - carbon or similar copying papers : manifold paper18%
48091090Carbon 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 - carbon or similar copying papers : other18%
480920Self-copy paper18%
48092000Self-copy paper18%
480990Other18%
48099000Other18%

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 (including square) sheets, of any size

GST: 18%

HSN codeDescriptionGST rate
481013In rolls18%
48101310Imitation art paper18%
48101320Art paper18%
48101330Chrome paper or paperboard18%
48101390Other18%
481014In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state18%
48101410Imitation art paper18%
48101420Art paper18%
48101430Chrome paper or paperboard18%
48101490Other18%
481019Other18%
48101910Imitation art paper18%
48101920Art paper18%
48101930Chrome paper or paperboard18%
48101990Other18%
481022Light-weight coated paper18%
48102200Light-weight coated paper18%
481029Other18%
48102900Other18%
481031Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/ or less18%
48103100Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/ or less18%
481032Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/18%
48103200Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/18%
481039Other18%
48103910Insulating paper18%
48103920Electric insulating press board18%
48103930Insulation boards (homogenous)18%
48103990Other18%
481092Multi-ply18%
48109200Multi-ply18%
481099Other18%
48109900Other18%

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 described in heading 4803, 4809 or 4809

GST: 18%

HSN codeDescriptionGST rate
481110Tarred, bituminised or asphalted paper and paperboard18%
48111000Tarred, bituminised or asphalted paper and paperboard18%
481141Self-adhesive18%
48114100Self-adhesive18%
481149Other18%
48114900Other18%
481151Bleached weighing more than 150 g/18%
48115110Aseptic packaging paper18%
48115190Other18%
481159Other18%
48115910Aseptic packaging paper18%
48115990Other18%
481160Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol18%
48116000Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol18%
481190Other paper, paperboard, cellulose wadding and webs of cellulose fibres18%
48119011Handmade paper and paperboard, rules, lined or squared but not otherwise printed18%
48119012Chromo and art paper, coated18%
48119013Building board of paper or pulp, impregnated18%
48119014Chromo board18%
48119015Raw base paper for sensitising, coated18%
48119016Surface marbled paper18%
48119017Leather board and imitation leather board18%
48119018Matrix board18%
48119091Grape guard paper18%
48119093Thermal paper for fax machines18%
48119094Thermal paper in jumbo rolls (of size 1 m and above in width and 5,000 m and above in length)18%
48119095Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length)18%
48119096Thermal paper in rolls of size less than 1 m in width18%
48119099Other18%

4812 Filter blocks, slabs and plates, of paper pulp

GST: 18%

HSN codeDescriptionGST rate
481200Filter blocks, slabs and plates, of paper pulp18%
48120000Filter blocks, slabs and plates, of paper pulp18%

4813 Cigarette paper, whether or not cut to sizeor in the form of booklets or tubes

GST: 18%

HSN codeDescriptionGST rate
481310In the form of booklets or tubes18%
48131000In the form of booklets or tubes18%
481320In rolls of a width not exceeding 5 cm18%
48132000In rolls of a width not exceeding 5 cm18%
481390Other18%
48139010Cigarette paper in bulk, or in sheets18%
48139090Other18%

4814 Wallpaper and similar wall coverings; window transparencies of paper

GST: 18%

HSN codeDescriptionGST rate
481420Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics18%
48142000Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics18%
48143000Wallpaper and similar wall coverings; window transparencies of paper - wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven18%
481490Other18%
48149000Other18%

4815 Omitted

GST: Old code: use 4823

HSN codeDescriptionGST rate
48150000OmittedOld code: use 4823

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

GST: 18%

HSN codeDescriptionGST rate
48161000Carbon-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 - carbon or similar copying papers18%
481620Self-copy paper18%
48162010Duplicating paper, cut to size18%
48162020Paper for fax machine18%
48162090Other18%
48163000Carbon-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 duplicator stencils18%
481690Other18%
48169010Other copying or transfer papers (excluding printed transfer) cut to size whether or not put up in boxes18%
48169020Calculating machine paper in rolls and strips not exceeding 15 cm in width18%
48169090Other18%

4817 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

GST: Nil or 5% or 18%

HSN codeDescriptionGST rate
481710EnvelopesNil or 18%
48171000Envelopes18%
481720Letter cards, plain postcards and correspondence cardsNil or 18%
48172000Letter cards, plain postcards and correspondence cards18%
481730Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery5%
48173010Writing blocks5%
48173090Other5%

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 cloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres

GST: 18%

HSN codeDescriptionGST rate
481810Toilet paper18%
48181000Toilet paper18%
481820Handkerchiefs, cleansing or facial tissues and towels18%
48182000Handkerchiefs, cleansing or facial tissues and towels18%
481830Tablecloths and serviettes18%
48183000Tablecloths and serviettes18%
481840Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articlesOld code: use 9619
481850Articles of apparel and clothing accessories18%
48185000Articles of apparel and clothing accessories18%
481890Other18%
48189000Other18%

4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops orthe like

GST: 5% or 18%

HSN codeDescriptionGST rate
481910Cartons, boxes and cases, of corrugated paper or paperboard5%
48191010BOXES5%
48191090Other5%
481920Folding cartons, boxes and cases, of non corrugated paper and paperboard5%
48192010Cartons, boxes, cases, intended for the packing of match sticks5%
48192020BOXES5%
48192090Other5%
481930Sacks and bags, having a base of a width of 40 cm or more18%
48193000Sacks and bags, having a base of a width of 40 cm or more18%
481940Other sacks and bags, including cones18%
48194000Other sacks and bags, including cones18%
481950Other packing containers, including record sleeves18%
48195010Made of corrugated paper or paperboard18%
48195090Other18%
481960Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like18%
48196000Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like18%

4820 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or pape rboard, albums for samples or for collections and book covers, of paper or paperboard

GST: Nil or 18%

HSN codeDescriptionGST rate
482010Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articlesNil or 18%
48201010Registers, account books18%
48201020Letter pads18%
48201090OtherNil or 18%
482020Exercise booksNil or 18%
48202000Exercise booksNil
482030Binders (other than book covers), folders and file coversNil or 18%
48203000Binders (other than book covers), folders and file covers18%
482040Manifold business forms and interleaved carbon setsNil or 18%
48204000Manifold business forms and interleaved carbon sets18%
482050Albums for samples or for collectionsNil or 18%
48205000Albums for samples or for collections18%
482090OtherNil or 18%
48209010Blotting papers cut to size18%
48209090Other18%

4821 Paper or paperboard labels of all kinds, whether or not printed

GST: 18%

HSN codeDescriptionGST rate
482110Printed18%
48211010Paper tags18%
48211020Labels18%
48211090Other18%
482190Other18%
48219010Labels18%
48219090Other18%

4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

GST: 18%

HSN codeDescriptionGST rate
482210Of a kind used for winding textile yarn18%
48221000Of a kind used for winding textile yarn18%
482290Other18%
48229010Paper tubes18%
48229090Other18%

4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paperpulp, paper, paperboard, cellulose wadding or webs of cellulose fibers

GST: 5% or 18%

HSN codeDescriptionGST rate
48231200Other 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 - gummed or adhesive paper, in strips or rolls : self-adhesive18%
48231900Other 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 - gummed or adhesive paper, in strips or rolls : other18%
482320Filter paper and paperboard5% or 18%
48232000Filter paper and paperboard18%
482340Rolls, sheets and dials, printed for self- recording apparatus5% or 18%
48234000Rolls, sheets and dials, printed for self- recording apparatus18%
48236000Other 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 - trays, dishes, plates, cups and the like, of paper and paperboard5% or 18%
482361Of bamboo5% or 18%
48236100Of bamboo18%
482369Other5% or 18%
48236900Other18%
482370Moulded or pressed article of paper pulp5% or 18%
48237010Paper pulp moulded trays5%
48237020Wood pulp board18%
48237030Articles made of paper mache other than artware and moulded or pressed goods of wood pulp5%
48237090Other18%
482390Other5% or 18%
48239011Braille paper5%
48239012Cellulose in sole board or sheet18%
48239013Packing and wrapping paper18%
48239014Paper for cigarette filter tips18%
48239015Paper cone for loud speaker18%
48239016Patterns made of papers for leather footwear, leather garments and goods18%
48239017Patterns made of paper for articles of apparel and clothing accessories18%
48239018Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations18%
48239019Decorative laminates18%
48239021Pre-punched cards18%
48239022Monotype and newstape paper in strips with perforated edges, not exceeding 15cm in width18%
48239023Typewriting paper cut to size18%
48239030Plain or embossed seals made of paper, laminated paper or paper gaskets18%
48239090Other18%

← Chapter 47 · Chapter 49 →

Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

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