The paper hsn code for writing and printing paper, including A4 copier paper, is 4802, and GST on paper of this kind is 18% since the reform. The one exception is uncoated paper used to make exercise books, graph books and notebooks, which is nil rated, in line with the nil rate on notebooks themselves.
Kraft paper, coated paper, tissue and paper cups each have their own heading. This page lists the codes, explains the A4 rate, and shows an invoice for a paper dealer. Stationery items are covered on the stationery hub.
Paper: codes and GST rates
Item / HSN / GST- A4 and other copier paper18%Uncoated writing and printing paper in sheets
- Writing and printing paper in reels18%Mill reels
- Uncoated paper used for exercise books and notebooksNilSpecific nil entry
- Kraft paper and kraftliner18%Packaging grade
- Coated art paper and board18%Clay coated
- Tissue, toilet paper, napkins18%Household and sanitary paper
- Paper labels18%Printed or plain
- Paper cups and plates18%Articles cut to shape
- Paper pulp moulded trays, kites, paper mache5%Schedule I entry
- Waste paper for recycling5%Recovered paper
- Carbon paper18%Copying papers
Quick facts
HSN heading
4802: uncoated writing and printing paperGST rate
18% (9% CGST + 9% SGST)Nil line
Uncoated paper used for exercise books and notebooksRate before the reform
12% for most printing paperDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
4820 (that is registers and notebooks)
Paper hsn code and gst rate by grade
| Heading | Paper | GST |
|---|---|---|
| 4801 | Newsprint in rolls or sheets | 5% |
| 4802 | Uncoated writing and printing paper, A4, maplitho | 18% |
| 4802 | Same paper used for exercise books and notebooks | Nil |
| 4804 | Uncoated kraft paper and board | 18% |
| 4805 | Other uncoated paper, fluting medium | 18% |
| 4809 | Carbon paper and copying paper | 18% |
| 4810 | Coated paper and board, art paper | 18% |
| 4811 | Laminated, gummed and coated paper | 18% |
| 4818 | Toilet paper, tissue, napkins | 18% |
| 4819 | Cartons and boxes of paperboard | 5% |
| 4820 | Registers, diaries, letter pads | 18% |
| 4821 | Labels | 18% |
| 4823 | Paper cups, plates and other articles | 18% |
A4 paper hsn code and gst rate
A4 sheets for printers and copiers are uncoated paper cut to a standard size, under 4802 56 (sheets of 40 to 150 gsm, one side up to 435 mm). The rate is 18%. Before the reform, many printing papers sat at 12%. Paper shops that kept the old rate in their item master should update it.
Tissue paper hsn code and gst rate
Toilet rolls, facial tissue, kitchen towels and paper napkins are 4818 at 18%. Paper napkins for restaurants are in the same heading. Wet wipes on a non woven base are not paper and are classified elsewhere.
4810 and 4823 hsn code gst rate
Coated paper such as art paper, chromo and duplex board is 4810 at 18%. Heading 4823 is the catch all for other paper articles cut to shape: paper cups, paper plates, filter paper and so on, mostly at 18%. Moulded pulp egg trays and fruit trays, paper kites and paper mache articles are 5% under Schedule I.
Notebook paper and the nil entry
The nil list includes exercise books, graph books, lab notebooks and notebooks, and also the uncoated paper used for making them. A paper mill supplying such paper to a notebook maker can treat it as nil if the paper is used for those products. The same paper sold as A4 reams to an office is 18%. See notebooks and registers.
Paper invoice example
Paper dealer to an office in the same state: A4 copier paper 75 gsm, HSN 4802 56, 100 reams, taxable value Rs 24,000. CGST 9% Rs 2,160. SGST 9% Rs 2,160. Total Rs 28,320.
A printer who buys paper at 18% and supplies printed matter can use the credit against output tax. Printing jobs are explained on the printing page.
This page gives the general classification of paper under the current rate schedules. The end use of paper can change its rate, as with notebook paper, so verify the entry on the GST portal and ask a GST practitioner or chartered accountant before treating any supply as nil.
Frequently asked questions
What is the GST rate on paper?
Writing and printing paper, including A4, is taxed at 18%. Uncoated paper used for notebooks is nil, and newsprint is 5%.
What is the A4 paper hsn code?
A4 copier paper is 4802 56, at 18%.
What is the tissue paper hsn code and gst rate?
Tissue and toilet paper fall under 4818 at 18%.
What is the 4802 hsn code gst rate?
18%, except uncoated paper used for exercise books and notebooks, which is nil.
What is the paper cup hsn code?
Paper cups are articles of paper under 4823, at 18%.