GST Rate & HSN Code for Newsprint, Uncoated paper & paperboard – Chapter 48

GST Rates & HSN Codes for Newsprint in rolls or sheets, Uncoated paper & paperboard, Vegetable parchment

HeadingHSN CodeItem nameRate
480148010000Newsprint, in rolls or sheets.5.00%
480248020000Uncoated 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 paperboard 12.00%
480248020000Judicial, 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 formNIL
480248021000Handmade paper and paperboard12.00%
480248022000Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard12.00%
480248023000Carbonizing base paper12.00%
480248024000Wallpaper base (hanging paper)12.00%
480248025100Weighing less than 40 g/m2 (grams per square meter)12.00%
480248025200Weighing 40 g/m2 (grams per square meter) or more but not more than 150 g/m2 (grams per square meter)12.00%
480248025300Weighing more than 150 g/m2 (grams per square meter)12.00%
480248026000Other paper and paperboard, of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical process:12.00%
480348030000Toilet 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.18.00%
480448040000Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 12.00%
480448041100Kraft paper uncoat nesoi, rolls etc: Unbleached12.00%
480448041900Kraft paper uncoat nesoi, rolls etc: Other12.00%
480448042100Paperboard, uncoat nesoi, rolls etc: Unbleached12.00%
480448042900Paperboard, uncoat nesoi, rolls etc:Other12.00%
480448043100Unbleached wrapping (including packaging) paper:12.00%
480448043900Other wrapping (including packaging) paper12.00%
480448044100Unbleached12.00%
480448044200Bleached uniformly throughout the mass and of which more than 95 percent by weight of the12.00%
480448044900Bleached uniformly throughout the mass and of which more than 95% by weight : Other12.00%
480448045100Unbleached12.00%
480448045200Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process:12.00%
480448045900Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process: Other12.00%
480548050000Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter12.00%
480548051000Semichemical fluting paper (corrugating medium)12.00%
480548052100Each layer bleached12.00%
480548052200With only one outer layer bleached12.00%
480548052300Having three or more layers, of which only the two outer layers are bleached12.00%
480548052900Having three or more layers, of which only the two outer layers are bleached: Other12.00%
480548053000Sulfite wrapping paper12.00%
480548054000Filter paper and paperboard12.00%
480548055000Felt paper and paperboard12.00%
480548056000Other paper and paperboard, weighing 150 g/m2(grams per square meter) or less:12.00%
480548057000Other paper and paperboard, weighing more than 150 g/m2 (grams per square meter) but less than 225 g/m2 (grams per square meter):12.00%
480548058000Other paper and paperboard, weighing 225 g/m2(grams per square meter) or more12.00%
480648060000Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets.18.00%
480648061000Vegetable parchment18.00%
480648062000Greaseproof papers12.00%
480648063000Tracing papers18.00%
480648064010Glassine papers12.00%
480748070000Composite 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- 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 12.00%
480748071000Paper and paperboard, laminated internally with bitumen, tar or asphalt12.00%
480748079100Straw paper and paperboard, whether or not covered with paper other than straw paper12.00%
480748079900Straw paper and paperboard, whether or not covered with paper other than straw paper: Other12.00%
480848080000Paper 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 12.00%
480848081000Corrugated paper and paperboard, whether or not perforated12.00%
480848082000Sack kraft paper, creped or crinkled, whether or not embossed or perforated12.00%
480848083000Other kraft paper, creped or crinkled, whether or not embossed or perforated12.00%
480848089000Other paper12.00%
480948090000Carbon 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 18.00%
480948091000Carbon or similar copying papers18.00%
480948092000Self-copy paper18.00%
480948099000Self-copy paper: Other18.00%
481048100000Paper 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 12.00%
481048101100Weighing not more than 150 g/m2 (grams per square meter)12.00%
481048101200Weighing more than 150 g/m2 (grams per square meter)12.00%
481048102100Light-weight coated paper12.00%
481048102900Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes12.00%
481048103100Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers12.00%
481048103200Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers12.00%
481048103900Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers: Other12.00%
481048109100Multi-ply12.00%
481048109900Multi-ply: Other12.00%
481148110000Paper, 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].18.00%
481148110000Aseptic packaging paper12.00%
481148111000Tarred, bituminized or asphalted paper and paper-board (eg, construction paper)18.00%
481148112100Self-adhesive (pressure sensitive)18.00%
481148112900Self-adhesive (pressure sensitive):Other18.00%
481148113100Bleached, weighing more than 150 g/m2 (grams per square meter): 03 mm or more in thickness18.00%
481148114000Paper and paperboard, coated, impregnated or covered with wax, paraffin, stearin, oil or glycerol18.00%
481148119000Other paper, paperboard, cellulose wadding and webs of cellulose fibers18.00%
481248120000Filter blocks, slabs and plates, of paper pulp .18.00%
481348130000Cigarette paper, whether or not cut to size or in the form of booklets or tubes 18.00%
481348131000In the form of booklets or tubes18.00%
481348132000In rolls of a width not exceeding 5 cm (197 inches) kg18.00%
481348139000In rolls of a width not exceeding 5 cm (197 inches) kg: Other18.00%
481448140000Wallpaper and similar wall coverings28.00%
481448141000Ingrain paper28.00%
481448142000Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side,28.00%
481448143000Wallpaper and similar wallcoverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallelstrands or woven28.00%
481448149000Wallpaper and similar wallcoverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallelstrands or woven: Other28.00%
48154815000018.00%
481648160000Carbon-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

18.00%
481648161000Carbon or similar copying papers18.00%
481648162000Self-copy paper18.00%
481648163000Duplicator stencils18.00%
481648169000Duplicator stencils: Other18.00%
481748170000Judicial, 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
NIL
481748170000Boxes pouches, wallets and writing compendiums, of paper or paper board containing an assortment of paper stationery including writing blocks.12.00%
481748170000Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard;

[other than boxes pouches, wallets and writing compendiums, of paper or paper
board containing an assortment of paper stationery including writing blocks]

. 18.00% 4817 48171000 Envelopes 18.00% 4817 48172000 Letter cards, plain postcards and correspondence cards 18.00% 4817 48173000 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 12.00% 4818 48180000 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, of paper pulp, paper, cellulose wadding or webs of cellulose fibres

18.00% 4818 48181000 Toilet paper 18.00% 4818 48182000 Handkerchiefs, cleansing or facial tissues and towels 18.00% 4818 48183000 Tablecloths and table napkins 18.00% 4818 48184000 Sanitary napkins and tampons, diapers and diaper liners and similar sanitary articles 18.00% 4818 48184010 Baby and clinical diapers 18.00% 4818 48184090 Baby and clinical diapers: Other 18.00% 4818 48185000 Articles of apparel and clothing accessories 18.00% 4818 48189000 Articles of apparel and clothing accessories: Other 18.00% 4819 48190000 Cartons, boxes and cases of coruugated paper or paper board 12.00% 4819 48190000 Used Carton 12.00% 4819 48190000 Waste Carton 12.00% 4819 48191000 Cartons, boxes and cases, of corrugated paper or paperboard: 12.00% 4819 48191000 Used Carton 12.00% 4819 48191000 Waste Carton 12.00% 4819 48191010 Boxes 12.00% 4819 48191090 Boxes : Other 12.00% 4819 48192000 Folding cartons, boxes and cases, of non-corrugated paper or paperboard 12.00% 4819 48192010 Cartons, boxes cases intended for the packing of match sticks 12.00% 4819 48192020 Boxes 12.00% 4819 48192090 Boxes: Other 12.00% 4819 48194000 Other sacks and bags, including cones 12.00% 4819 48195000 Other packing containers, including record sleeves 12.00% 4819 48195010 Other packing containers including record sleeves made of corrugated paper or paperboard 12.00% 4819 48196000 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like 12.00% 4820 48200000 Exercise book, graph book, & laboratory note book 12.00% 4820 48200000 Registers, account books, note 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 stationery, of paper or paperboard; [including albums for samples or for collections]. 18.00% 4820 48201000 Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, dairies and similar articles 18.00% 4820 48201010 Registers, Account Books 18.00% 4820 48201090 Note books, order books, Receipt books, Letter pads, Dairies, Short handbook and local delevery books, Office files, computer files and similar articles. 18.00% 4820 48202000 Exercise books 18.00% 4820 48203000 Binders (other than book covers), folders and file covers 18.00% 4820 48203000 Folders and File Covers 18.00% 4820 48203000 Office files & Folders made of paper board  & plastic 18.00% 4820 48203000 Office files and Folders 18.00% 4820 48204000 Manifold business forms and interleaved carbon sets 18.00% 4820 48205000 Albums for samples or for collections 18.00% 4820 48205000 Photo Albums 18.00% 4820 48205000 Photo Albums 18.00% 4820 48209000 Albums for samples or for collections: Other 18.00% 4820 48209090 Graph book, Laboratory Note book 18.00% 4821 48210000 Paper or paperboard labels of all kinds, whether or not printed  18.00% 4821 48211010 Printed paper tags 18.00% 4821 48211020 Printed lablels 18.00% 4822 48220000 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)  18.00% 4822 48229000 Bobbins, spools etc. Of pap pulp, paper & paperboard: Other 18.00% 4823 48230000 Paper pulp moulded trays; Braille paper; Kites 12.00% 4823 48230000 Paper Mache Article 5.00% 4823 48230000 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] 18.00% 4823 48231100 Self-adhesive (pressure sensitive) 18.00% 4823 48231200 Paper self-adhesive tape 18.00% 4823 48231900 Paper self-adhesive tape: Other 18.00% 4823 48232000 Filter paper and paperboard: 18.00% 4823 48233000 Cards, not punched, for punch card machines, whether or not in strips 18.00% 4823 48234000 Rolls, sheets and dials, printed for self-recording apparatus other paper and paperboard, of a kind used for writing, printing or other graphic purposes: 18.00% 4823 48235100 Printed, embossed or perforated 18.00% 4823 48235900 Printed, embossed or perforated: Other 18.00% 4823 48236000 Trays, dishes, plates, cups and the like, of paper or paperboard 18.00% 4823 48237010 Paper Pulp moulded trays 12.00% 4823 48237020 Wood pulp board 18.00% 4823 48237030 Artilces made of paper mache other than artware and moulded or pressed goods of woold pulp 18.00% 4823 48237090 Clip boards 18.00% 4823 48239000 Clip boards: Other 18.00% 4823 48239011 Brailee Paper 5.00% 4823 48239021 Pre-punched cards 18.00% 4800 48000000 Paper splints for matches, whether or not waxed, Asphaltic  roofing sheets. 12.00%

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2019-04-03T17:51:12+05:30GST Rate|
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