GST tax rate on - 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard.

HS Description Percentage
4801

Newsprint, in rolls or sheets

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
4823

Kites, Paper mache articles

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
4823

Articles made of paper mache

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards 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 paperboard

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
4805

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
48062000

Greaseproof papers

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
48064010

Glassine papers

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
4807

Composite 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 sheets

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
4808

Paper 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 4803

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
4810

Paper 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 size

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
4811

Aseptic packaging paper

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
481730

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
4819

Cartons, boxes and cases of corrugated paper or paper board

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
4820

Exercise book, graph book, & laboratory note book and notebooks

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
4823

Paper pulp moulded trays

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
48

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
4803

Toilet 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 sheets

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
4806
[

Except 4806 20 00, 4806 40 10

]

Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper)

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
4811

Paper, 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 4810 [Other than aseptic packaging paper]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
4812

Filter blocks, slabs and plates, of paper pulp

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
4813

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
4814

Wall paper and similar wall coverings; window transparencies of paper

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
4817
[

Except 4817 30

]

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]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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, napkins for 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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
481920

Cartons, boxes and cases of non-corrugated paper or paper board

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
4820

Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, 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 [other than note books and exercise books]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
4821

Paper or paperboard labels of all kinds, whether or not printed

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
4822

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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, Braille paper, kites, Paper mache articles]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
4802

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
4817

Postal items, like envelope, Post card etc., sold by Government

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil
48

Rupee notes or coins when sold to Reserve Bank of India or the Government of India

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil

6 Digit HS Code for chapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard.

4 Digit HS Code for chapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard.

8 Digit HS Code for chapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard.