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Tissue paper and napkins is classified under HSN heading 4818. GST as on 26 October 2026: 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Tissue paper and napkins?
GST on Tissue paper and napkins as on 26 October 2026: 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.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 18% | 4818 | If you sell toilet paper, tissues, paper towels, table cloths, serviettes and similar household, sanitary or hospital articles of paper or cellulose, GST is 18%. Sanitary pads, tampons and baby diapers are not here: they come under 9619. | 9/2025-CT(R), entry 184 |
The GST rate on Tissue paper and napkins 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.
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
| Code | Description (as in the tariff) |
|---|---|
481810 | Toilet paper |
48181000 | Toilet paper |
481820 | Handkerchiefs, cleansing or facial tissues and towels |
48182000 | Handkerchiefs, cleansing or facial tissues and towels |
481830 | Tablecloths and serviettes |
48183000 | Tablecloths and serviettes |
481840 | Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles |
481850 | Articles of apparel and clothing accessories |
48185000 | Articles of apparel and clothing accessories |
481890 | Other |
48189000 | Other |
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
- Paper
4802 - Notebooks (Register)
4820 - Envelopes and stationery
4817 - Paper cups, plates and boxes (Disposables)
4823 - Towels and bedsheets
6302 - Carpets and floor coverings
5701 - Bags, handbags and wallets
4202 - LPG (cooking gas, gas cylinder)
2711 - Coal
2701 - Cotton fabric (cloth)
5208 - Cotton yarn
5205 - T-shirts
6109
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.
