GST applicable for Paper, paper board and paper pulp articles


GST rate payable on Paper, Paper products and paper board


Click here to know GST exempted list

 Paper, articles of paper pulp, paper board falls under HSN code chapter 48 of GST commodity tariff schedule.  The details about GST rate changes on sale of Paper, articles of paper pulp, paper board are being updated here.  The notification changes on exemptions on GST on sale of Paper, articles of paper pulp, paper board and other circulars related to GST on Paper, paper board and paper pulp articles are updated in this website.

 

Update on 18th May, 2017: GST rates on goods

 

NIL GST RATE;

1. Judicial, Non judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form [GST HSN chapter code 4802, GST HSN chapter code 4817]

 

5% GST RATE;

1. Newsprint, in rolls or sheets [GST HSN chapter code 4801]

Reduced GST rates on 11 June 2017, click here for details


12% GST RATE;

1. Uncoated paper and paperboard, uncoated kraft paper, greaseproof paper, glassine paper, composite paper etc. [GST HSN chapter code 4802, GST HSN chapter code 4804, GST HSN chapter code 4805, GST HSN chapter code 4806 20 00, GST HSN chapter code 4806 40 10, 4807, GST HSN chapter code 4808, 4810, 4817]

2. Aseptic packaging paper [GST HSN chapter code 4811]

3. Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks [GST HSN chapter code 4817

4. Cartons, boxes and cases of corrugated paper or paper board [GST HSN chapter code 4819]

5. Exercise book, graph book, & laboratory note book [GST HSN chapter code 4820]

6. Kites [GST HSN chapter code 4823]

 

Reduced GST Rates on 11th June 2017

                                                 Earlier rate               new rate

4823            Kites                        12%                           5%

 

7. Paper pulp moulded trays [GST HSN chapter code 4823]

8. Braille paper [GST HSN chapter code 4823 90 11]

9. Paper splints on matches, whether or not waxed, Asphaltic roofing sheets

Reduced GST rates on 11 June 2017, click here for details

18% GST RATE;

All goods not specified elsewhere

1. GST HSN chapter code 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used on household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surfacecoloured, surfacedecorated or printed, in rolls or sheets.

2. GST HSN chapter code 4806 Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets.

3. GST HSN chapter code 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.

4. GST HSN chapter code 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surfacecoloured, surfacedecorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other aseptic packaging paper and

5. GST HSN chapter code 4812 Filter blocks, slabs and plates, of paper pulp.

6. GST HSN chapter code 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.

7. GST HSN chapter code 4815 – Blank in Tariff

8. GST HSN chapter code 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.

9. GST HSN chapter code 4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks].

10. GST HSN chapter code 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used on 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, napkins on babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres.

11. GST HSN chapter code 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 stationary, of paper or paperboard; and book covers, of paper or paperboard [including Albums on samples or for collections].

 

Reduced GST Rates on 11th June 2017

                                                                               Earlier rate               new rate

4820           Exercise books and note books                 18%                   12%

 

12. GST HSN chapter code 4821 Paper or paperboard labels of all kinds, whether or not printed.

13. GST HSN chapter code 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).

14. GST HSN chapter code 4823 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 [other than paper pulp moulded trays]

 

Reduced GST Rates on 9th September 2017

                                                                                           Present GST rate        Reduced GST rate

                4823       Paper Mache articles                                        18%                           5%



Reduced GST rates on 11 June 2017, click here for details

 

28% GST RATE;

1. Wall paper and similar wall coverings [GST HSN chapter code 4814]

 

Revised GST Rates on 10th November, 2017

                                                                                    Present rate           new rate

4814       Wall paper and similar wall coverings;           28%                18%

              window transparencies of paper

 

 

Amendments on 3rd June, 2017

In Chapter 48, in the 18% rate column, on the part entry in GST HSN chapter code 4811 i.e. on the words “[Other aseptic packaging paper and”, the words “[other than aseptic packaging paper]” shall be substituted.  [Aseptic packaging paper GST HSN chapter code 4811 is covered in the 12% rate column. There was a small mistake of missing word, than after other.]

 

GST applicable for Paper, paper board and paper pulp articles

In India, GST is payable for Paper, paper board and paper pulp articles.  However, some of the categories business under HSN code 48 are expected to be exempted from paying GST.  The list of exempted commodities and services under GST is expected to be released soon.

 Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

 

GST rate payable for goods or service, click here


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GST applicable for Paper, paper board and paper pulp articles

No GST on sale of Nonjudicial stamp papers

No need to pay GST on sale of Court fee stamps

Zero rate of GST on sale of Judicial stamp papers

Zero rate of GST on sale of rupee notes

Nil rate tariff of GST on sale of Postal items

Zero percentage GST on Cheques

Turned down GST payable rate on purchase or sale of Exercise books and note books

Slimmed down GST percentage on sale or purchase of mixed condiments and mixed seasonings

Scaled down GST taxable rate on sale or purchase of Kites

 

GST applicable for Paper, paper board and paper pulp articles

No GST on sale of Nonjudicial stamp papers

No need to pay GST on sale of Court fee stamps

Zero rate of GST on sale of Judicial stamp papers

Zero rate of GST on sale of rupee notes

Nil rate tariff of GST on sale of Postal items

Zero percentage GST on Cheques

Turned down GST payable rate on purchase or sale of Exercise books and note books

Slimmed down GST percentage on sale or purchase of mixed condiments and mixed seasonings

Scaled down GST taxable rate on sale or purchase of Kites

 

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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

Amount of GST tax on Kraft paper & paperboard, uncoated not elsewhere mentioned, rolls etc.

What is the GST rate on paper & paperboard, uncoated, not elsewhere mentioned, rolls or sheets?

How much GST on composite paper & paperboard, no surf coat, roll etc. in India?

GST tariff on composite paper & paperboard, no surf coat, roll etc. in India

Indian GST charges on paper and paperboard, corrugated etc., rolls

GST duty on paper, carbon, self-copy etc., rolls etc. ov 36 cm

GST tax on paper & paperboard, coated with kaolin etc., roll etc.

Goods and Service Tax rate on filter blocks, slabs and plates, of paper pulp

Goods and Service Tax slab on cigarette paper, cut to size etc. or not

GST slab on floor coverings, paper/paperboard base cut to size

GST slab rate on paper, uncoat, for writing etc., rolls, handmade paper

Slab GST on toilet etc. household/santry stock ppr roll/sheet ov 36cm

Rate of GST slab on wallpaper etc., window transparencies of paper

Tax of GST on paper, carbon, self-copy etc. not elsewhere mentioned, boxed or not

GST expenses on toilet paper, paper tissues, towels, napkins

Total GST charges on cartons etc. paper, office box files etc., paper

Total GST rate on registers, notebooks, binders, bus forms etc., paper in India

Total tax on GST on labels of paper or paperboard, printed or not in India

Amount of GST to be paid on bobbins, spools etc. of pap pulp, paper & paperboard

Amount of GST rate on paper, paperboard, cellulose wad to size & arts


No GST payable on sale of Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form 



Comments


abhishek rai: what is the GST rate on hand made paper .

vishal nigam: GST slab rate for paper, uncoat, for writing etc., rolls, handmade paper

vishal: what is the GST rate of hand made paper.

Parvesh Kumar : Required Gst list

S. JAGANATHAN: GST RATE FOR PAPER CONE, WOVEN SACKS, WOVEN FABRICS, HM HDPE COVERS, STRAPPING ROLLS, P.P. STRINGS

Krishan Kumar Sharma: I have small stationary shop,& I am already registered in U.P.,kya mughe gst me bhi registration karvana hoga,jab ki mere annual income 4_5lac hai,

Vikas Aggarwal: What will be the GST rate on metallised paper?

dinesh: gst tax rate for box file and hsncode thank you

Ravindra Kr. Sinha: What is GST Rate on printed lables on paper

Ashok Kumar lahoti: What is GST RATE ON PAPER BAGS (thonga) called in Hindi mfg by Kraft paper. Thonga are used in different sweets and kirana merchant and tea seller

Bhavesh Patel : What is gst rates in paper tube, paper core, spiral paper tube

SARAVANAKUMAR: i want for hsn code 484229010 paper cone gst rate

nethravathi: I want Diary (books) what is the HSN Code and what is the % of GST

Junaid Shaikh: I m paper plate manufacturer. I will have to register for Getting GST number? And what will be the percentage?

gd joshi: what will be GST in west paper/used news paper

Prakash: dear sir i am very small envelops manufacturer supply in govt offices i am confuse with GST percentage we have purchase plane paper 12% and after we ready to the paper in envelop envelop is 12% gst or 18% GST kindly clear sir Prakash karnataka

CA Vijay Gosain: Mr. A gives a contract/order (with softcopy of literature/photos etc.) to Mr. B for 2000 copies of Medical Journals/Books at a particular rate. Mr. B purchases the papers, lamination paper, thread etc. in his own name and handover the same to Mr. C (owner of printing press & binding house) to print the copies and give them back in packed journals/book form to Mr. B). Now Mr. C Billed the printing/binding/lamination charge etc. etc @ 5% to Mr. B. Now my question is at What GST rate the B will raise the invoice to Mr. A, whether @18% under WCT agreement or @ 5%. Regards CA Vijay Gosain M 89500 43540

Ashish sadhwani: Hey i wana know abt gst rate on waste newspaper ...i wana start a business of seeling waste newspaper

Awadhesh Prasad : What is gst rate for non corrugated folding box carton made of paper board( duplex board) 4819.20.20.

DADASAHEB UGALE: what is the GST rate On paper paperboard Lamination work

GANESH KUMAR CHOUDHARY: What is gst rate for non corrugated folding box carton made of paper board( duplex board)

B.Krishnamurthy: Please clarify whether Envelopes Other than Postal under HSN code 48171000 And Printed Paper labels under HSN code 48211020 to be taxed 18% or 12%. There seems to be a tax revision from 18% to 12%. Need information urgently please

RAGHU: ALL GOOD RATES TELL ME

Dinesh Gupta: What is gst rate for non corrugated folding box carton made of paper board( duplex board)

Dinesh Gupta: What is gst rate for non corrugated folding box carton made of paper board( duplex board)...

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