← HSN and SAC codes for common items · Search any code on the HSN code finder.
Paper is classified under HSN heading 4802. GST as on 26 October 2026: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Paper?
GST on Paper as on 26 October 2026: Nil, 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (48); 12% → 5% (48); 12% → 18% (4802). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 12% | 5% | 48 | If you sell paper splints for matches, waxed or not, or asphaltic roofing sheets, GST is 5%. | 9/2025-CT(R), entry 318 |
| 12% | 5% | 48 | If you sell paper sacks and bags or biodegradable bags, GST is 5%. | 9/2025-CT(R), entry 319 |
| Nil | Nil | 4802 | Judicial and non-judicial stamp papers and court fee stamps have no GST when sold by government treasuries or government-authorised vendors. | 10/2025-CT(R), entry 127 |
| – | Nil | 4802 | Uncoated writing or printing paper used for exercise books, graph books, lab notebooks and notebooks has no GST. | 10/2025-CT(R), entry 128 |
| 12% | 18% | 4802 | Uncoated writing and printing paper in rolls or sheets (not paper for exercise books, graph books, lab notebooks and notebooks). | 9/2025-CT(R), entry 167 |
GST rate on Paper since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | Nil or 12% |
| 22 September 2025 | today | Nil, 5% or 18% |
The GST rate on Paper is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
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
| Code | Description (as in the tariff) |
|---|---|
480210 | Hand-made paper and paperboard |
48021010 | PAPER |
48021020 | Paperboard |
480220 | Paper and paperboard of a kind used as a base for photosensitive, heatsensitive or electrosensitive paper or paperboard |
48022010 | Photographic base paper, uncoated |
48022090 | Other |
48023000 | 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 carbonising base paper |
480240 | Wall paper base |
48024000 | Wall paper base |
480254 | Weighing less than 40 g/ |
48025410 | India paper |
48025420 | Litho and offset paper |
48025430 | Duplicating paper |
48025440 | Airmail paper |
48025450 | Tissue paper |
48025490 | Other |
480255 | Weighing 40 g/ or more but not more than 150 g/, in rolls |
48025510 | Litho and offset paper |
48025520 | Drawing paper |
48025530 | Duplicating paper |
48025540 | Account book paper |
48025550 | Bank, bond and cheque paper |
48025560 | Currency note paper |
48025570 | Paper for security printing, currency paper, stamp paper |
48025590 | Other |
480256 | Weighing 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 state |
48025610 | Litho and offset paper |
48025620 | Drawing paper |
48025630 | Duplicating paper |
48025640 | Account book paper |
48025650 | Bank, bond and cheque paper |
48025660 | Currency note paper |
48025670 | Paper for security printing, currency paper, stamp paper |
48025690 | Other |
480257 | Other, weighing 40 g/ or more but not more than 150 g/ |
48025710 | Litho and offset paper |
48025720 | Drawing paper |
48025730 | Duplicating paper |
48025740 | Account book paper |
48025750 | Bank, bond and cheque paper |
See all 74 codes on the Chapter 48 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Notebooks (Register)
4820 - Tissue paper and napkins
4818 - Envelopes and stationery
4817 - Paper cups, plates and boxes (Disposables)
4823 - Books
4901 - Pens
9608 - Pencils
9609 - Soap
3401 - Shampoo
3305 - Toothpaste
3306 - Cosmetics (Makeup)
3304 - Perfume (Scent)
3303
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.
