HSN Code 4823 — Paper articles
HSN code 4823 covers 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. Under GST 2.0 (effective 22 September 2025), HSN 4823 (paper articles) is taxed at 18% GST. This code falls under Chapter 48 — Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 4823 at a glance
| HSN Code | 4823 |
| Description | 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 Rate (GST 2.0) | 18% |
| Chapter | Chapter 48 — Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard |
| Heading | 4823 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 4823
31 more specific 6- and 8-digit codes fall under 4823 (paper articles). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 482320 | Filter Paper And Paperboard | 18% |
| 482340 | Rolls, Sheets And Dials, Printed For Self- Recording Apparatus | 18% |
| 482361 | Of Bamboo | 18% |
| 482369 | Other | 18% |
| 482370 | Moulded Or Pressed Article Of Paper Pulp : | 18% |
| 482390 | Other : | 18% |
| 48231200 | 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 - Gummed Or Adhesive Paper, In Strips Or Rolls : Self-Adhesive | 18% |
| 48231900 | 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 - Gummed Or Adhesive Paper, In Strips Or Rolls : Other | 18% |
| 48232000 | Filter Paper And Paperboard | 18% |
| 48234000 | Rolls, Sheets And Dials, Printed For Self- Recording Apparatus | 18% |
| 48236000 | 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 - Trays, Dishes, Plates, Cups And The Like, Of Paper And Paperboard | 18% |
| 48236100 | Of Bamboo | 18% |
| 48236900 | Other | 18% |
| 48237010 | Paper Pulp Moulded Trays | 18% |
| 48237020 | Wood Pulp Board | 18% |
| 48237030 | Articles Made Of Paper Mache Other Than Artware And Moulded Or Pressed Goods Of Wood Pulp | 18% |
| 48237090 | Other | 18% |
| 48239011 | Braille Paper | 18% |
| 48239012 | Cellulose In Sole Board Or Sheet | 18% |
| 48239013 | Packing And Wrapping Paper | 18% |
| 48239014 | Paper For Cigarette Filter Tips | 18% |
| 48239015 | Paper Cone For Loud Speaker | 18% |
| 48239016 | Patterns Made Of Papers For Leather Footwear, Leather Garments And Goods | 18% |
| 48239017 | Patterns Made Of Paper For Articles Of Apparel And Clothing Accessories | 18% |
| 48239018 | Products 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 Operations | 18% |
| 48239019 | Decorative Laminates | 18% |
| 48239021 | Pre-Punched Cards | 18% |
| 48239022 | Monotype And Newstape Paper In Strips With Perforated Edges, Not Exceeding 15Cm In Width | 18% |
| 48239023 | Typewriting Paper Cut To Size | 18% |
| 48239030 | Plain Or Embossed Seals Made Of Paper, Laminated Paper Or Paper Gaskets | 18% |
Showing 30 of 31 sub-codes — search the HSN Code Finder for the rest.
Frequently Asked Questions
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Related HSN codes in Chapter 48
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