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HSN Chapter 48

HSN Chapter 48 — Paper And Paperboard, Articles Of Paper Pulp, Of Paper

HSN Chapter 48 covers paper and paperboard, articles of paper pulp, of paper or of paperboard. It contains 23 four-digit headings and 353 HSN codes in total. Below is every heading in Chapter 48 with its GST 2.0 rate (verified against CBIC). Use the search tool for any specific 6- or 8-digit sub-code.

Source: CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025).

HSN codes in Chapter 48

353 codes · GST 2.0 rates per the CBIC GST rate schedule (effective 22 Sep 2025); verified 2026-06-07.

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 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 Paperboard5%
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 And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 48025%
4805Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter:5%
4806Vegetable Parchment, Greaseproof Papers, Tracing Papers And Glassine And Other Glazed Transparent Or Translucent Papers, In Rolls Or SheetsVaries
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 Sheets5%
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 48035%
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 Size5%
4811Paper, 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 480918%
4812Filter Blocks, Slabs And Plates, Of Paper Pulp18%
4813Cigarette Paper, Whether Or Not Cut To Sizeor In The Form Of Booklets Or Tubes18%
4814Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper18%
4815Omitted5%
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%
4817Envelopes, 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 Stationery18%
4818 detailsToilet 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 Fibres18%
4819 detailsCartons, 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 Like18%
4820 detailsRegisters, 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 Paperboard18%
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%
4823 detailsOther 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 Fibers18%

Frequently Asked Questions

What products are in HSN Chapter 48?
Chapter 48 covers paper and paperboard, articles of paper pulp, of paper or of paperboard, spanning 23 headings and 353 HSN codes.
What is the GST rate for Chapter 48 goods?
GST rates vary by specific code under GST 2.0 (Nil, 5%, 18% or 40%). See the rate against each heading above, or search the exact 8-digit code in the HSN Code Finder.

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