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]
Revised GST Rates with effect from 18th July, 2022
Present rate new rate
Cheques, loose or in book form Nil 18%
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]
Revised GST Rates with effect from 18th, July 2022
Present rate new rate
Tetra Pack (Aseptic Packaging Paper) 12% 18%
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]
Revised GST Rates with effect from 1st October, 2019
Present rate new rate
Cartons, bags, boxes, packing containers made out of paper, etc 12/18% 18%
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]
Revised GST Rates on 21st July 2017
Present rate new rate
4823 Articles made of paper mache 12 % 5 %
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.]
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.
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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
GST tax payable for saddlery products, articles of animal gut, leather articles
Rate of GST payable for fur skins and articles of fur
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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