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HSN Codes and GST Rates of Chapter 48

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 48

 		PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

4801

 		Newsprint, in rolls or sheets

480100

 		- Newsprint, in rolls or sheets :

48010010

 		--- Glazed

48010090

 		--- Other

4802

 		Uncoated 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

480210

 		- Hand-made paper and paperboard :

48021010

 		--- Paper

48021020

 		--- Paperboard

480220

 		- Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard:

48022010

 		--- Photographic base paper, uncoated

48022090

 		--- Other

48024000

 		- Wall paper base

- Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :

480254

 		-- Weighing less than 40 g/m2:

48025410

 		--- India Paper

48025420

 		--- Litho and offset paper

48025430

 		--- Duplicating paper

48025440

 		--- Airmail paper

48025450

 		--- Tissue paper

48025490

 		--- Other

480255

 		-- Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls :

48025510

 		--- Litho and offset paper

48025520

 		--- Drawing paper

48025530

 		--- Duplicating paper

48025540

 		--- Account book paper

48025550

 		--- Bank, bond and cheque paper

48025560

 		--- Currency note paper

48025570

 		--- Paper for security printing, currency paper, stamp paper

48025590

 		--- Other

480256

 		-- Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :

48025610

 		--- Litho and offset paper

48025620

 		--- Drawing paper

48025630

 		--- Duplicating paper

48025640

 		--- Account book paper

48025650

 		--- Bank, bond and cheque paper

48025660

 		--- Currency note paper

48025670

 		--- Paper for security printing, currency paper, stamp paper

48025690

 		--- Other

480257

 		-- Other, weighing 40 g/m2 or more but not more than 150 g/m2:

48025710

 		--- Litho and offset paper

48025720

 		--- Drawing paper

48025730

 		--- Duplicating paper

48025740

 		--- Account book paper

48025750

 		--- Bank, bond and cheque paper

48025760

 		--- Currency note paper

48025770

 		--- Paper for security printing, currency paper, stamp paper

48025790

 		--- Other

480258

 		-- Weighing more than 150 g/m2:

48025810

 		--- Litho and offset paper

48025820

 		--- Drawing paper

48025830

 		--- Duplicating paper

48025840

 		--- Bank, bond and cheque paper

48025850

 		--- Paper for security printing, currency paper, stamp paper

48025890

 		--- Other

- Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:

480261

 		-- In rolls:

48026110

 		--- Drawing paper

48026120

 		--- Poster paper

48026130

 		--- Printing paper dyed or marbled in mass

48026140

 		--- Account book paper

48026150

 		--- Automatic data processing machine paper

48026160

 		--- Paper for security printing, currency paper, stamp paper

48026190

 		--- Other

480262

 		-- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:

48026210

 		--- Drawing paper

48026220

 		--- Poster paper

48026230

 		--- Printing paper dyed or marbled in mass

48026240

 		--- Account book paper

48026250

 		--- Automatic data processing machine paper

48026260

 		--- Paper for security printing, currency paper, stamp paper

48026290

 		--- Other

480269

 		-- Other:

48026910

 		--- Drawing paper

48026920

 		--- Poster Paper

48026930

 		--- Printing paper dyed or marbled in mass

48026940

 		--- Account book paper

48026950

 		--- Automatic data processing machine paper

48026960

 		--- Paper for security printing, currency paper, stamp paper

48026990

 		--- Other

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

480300

 		- 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 :

48030010

 		--- In commercial sizerolls of a width 36 cm and above

48030090

 		--- Other

4804

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

- Kraftliner:

48041100

 		-- Unbleached

48041900

 		-- Other

- Sack kraft paper:

48042100

 		-- Unbleached

48042900

 		-- Other

- Other kraft paper and paperboard weighing 150 g/m2 or less:

48043100

 		-- Unbleached

48043900

 		-- Other

- Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:

48044100

 		-- Unbleached

48044200

 		-- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process

48044900

 		-- Other

- Other kraft paper and paperboard weighing 225 g/m2 or more:

48045100

 		-- Unbleached

48045200

 		-- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process

48045900

 		-- Other

4805

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

- Fluting paper:

48051100

 		-- Semi-chemical fluting paper

48051200

 		-- Straw fluting paper

48051900

 		-- Other

- Testliner (recycled liner board):

48052400

 		-- Weighing 150 g/m 2 or less

48052500

 		-- Weighing more than 150 g/m 2

48053000

 		- Sulphite wrapping paper

48054000

 		- Filter paper and paperboard

48055000

 		- Felt paper and paperboard

- Other:

48059100

 		-- Weighing 150 g/m 2 or less

48059200

 		-- Weighing more than 150 g/m 2 but less than 225 g/m 2

48059300

 		-- Weighing 225 g/m 2 or more

4806

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

48061000

 		- Vegetable parchment

48062000

 		- Greaseproof papers

48063000

 		- Tracing papers

480640

 		- Glassine and other glazed transparent or translucent papers :

48064010

 		--- Glassine papers

48064090

 		--- Other

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

480700

 		- Composite paper and paperboard (made by sticking flat layers of paper or paper-board together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets :

48070010

 		--- Straw paper and other straw board, whether or not covered with paper other than straw paper

48070090

 		--- Other

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

48081000

 		- Corrugated paper and paperboard, whether or not perforated

480840

 		- Kraft paper, creped or crinkled, whether or not embossed or Perforated :

48084010

 		--- Sack kraft paper, creped or crinkled, whether or not embossed or perforated

48084090

 		--- Other kraft paper, creped or crinkled, whether or not embossed or perforated

48089000

 		- Other

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

48092000

 		- Self-copy paper

48099000

 		- Other

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

- Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing, fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibers:

481013

 		-- In rolls:

48101310

 		--- Imitation art paper

48101320

 		--- Art paper

48101330

 		--- Chrome paper or paperboard

48101390

 		--- Other

481014

 		-- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:

48101410

 		--- Imitation art paper

48101420

 		--- Art paper

48101430

 		--- Chrome paper or paperboard

48101490

 		--- Other

481019

 		-- Other :

48101910

 		--- Imitation art paper

48101920

 		--- Art paper

48101930

 		--- Chrome paper or paperboard

48101990

 		--- Other

- Paper and paperboard of a kind used for writing, printing or other graphic purpose, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:

48102200

 		-- Light-weight coated paper

48102900

 		-- Other

- Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:

48103100

 		-- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m 2 or less

48103200

 		-- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m 2

481039

 		-- Other :

48103910

 		--- Insulating paper

48103920

 		--- Electric insulating press board

48103930

 		--- Insulation boards (homogenous)

48103990

 		--- Other

- Other paper and paperboard

48109200

 		-- Multiply

48109900

 		-- Other

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

48111000

 		- Tarred, bituminized or asphalted paper and paperboard

- Gummed or adhesive paper paperboard:

48114100

 		-- Self-adhesive

48114900

 		-- Other

- Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives):

481151

 		-- Bleached weighing more than 150 g/m2 :

48115110

 		--- Aseptic packaging paper

48115190

 		--- Other

481159

 		-- Other :

48115910

 		--- Aseptic packaging paper

48115990

 		--- Other

48116000

 		- Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol

481190

 		- Other paper, paperboard, cellulose wadding and webs of cellulose fibres :

--- Handmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper, coated, building board of paper or pulp,

impregnated; chromo board; raw base paper for sensitising, coated; surface marbled paper; leather board and imitation leather board; and matrix board :

48119011

 		---- Handmade paper and paperboard, rules, lined or squared but not other-wise printed

48119012

 		---- Chromo and art paper, coated

48119013

 		---- Building board of paper or pulp, impregnated

48119014

 		---- Chromo board

48119015

 		---- Raw base paper for sensitising, coated

48119016

 		---- Surface marbled paper

48119017

 		---- Leather board and imitation leather board

48119018

 		---- Matrix board

--- Other:

48119091

 		---- Grape guard paper

48119093

 		---- Thermal paper for fax machines

48119094

 		---- Thermal paper in jumbo rolls (of size 1 m and above in width and 5,000 m and above in length)

48119095

 		---- Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length)

48119096

 		---- Thermal paper in rolls of size less than 1 m in width

48119099

 		---- Other

48120000

 		Filter blocks, slabs and plates, of paper pulp

4813

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

48131000

 		- In the form of booklets or tubes

48132000

 		- In rolls of a width not exceeding 5 cm

481390

 		- Other:

48139010

 		--- Cigarette paper in bulk, or in sheets

48139090

 		--- Other

4814

 		Wallpaper and similar wall coverings; window transparencies of paper

48142000

 		- Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics

48149000

 		- Other

48150000

 		[***]

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

481620

 		- Self-copy paper:

48162010

 		--- Duplicating paper, cut to size

48162020

 		--- Paper for fax machine

48162090

 		--- Other

481690

 		- Other:

48169010

 		--- Other copying or transfer papers (excluding printed transfer) cut to size whether or not put up in boxes

48169020

 		--- Calculating machine paper in rolls and strips not exceeding 15 cm in width

48169090

 		--- Other

4817

 		Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

48171000

 		- Envelopes

48172000

 		- Letter cards, plain postcards and correspondence cards

481730

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

48173010

 		--- Writing blocks

48173090

 		--- Other

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, 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

48181000

 		- Toilet paper

48182000

 		- Handkerchiefs, cleansing or facial tissues and towels

48183000

 		- Tablecloths and serviettes

48185000

 		- Articles of apparel and clothing accessories

48189000

 		- Other

4819

 		Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like

481910

 		- Cartons, boxes and cases, of corrugated paper or paperboard :

48191010

 		-- Boxes

48191090

 		--- Other

481920

 		- Folding cartons, boxes and cases, of non-corrugated paper and paperboard:

48192010

 		--- Cartons, boxes, cases, intended for the packing of match sticks

48192020

 		--- Boxes

48192090

 		--- Other

48193000

 		- Sacks and bags, having a base of a width of 40 cm or more

48194000

 		- Other sacks and bags, including cones

481950

 		- Other packing containers, including record sleeves :

48195010

 		--- Made of corrugated paper or paperboard

48195090

 		--- Other

48196000

 		- Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

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 stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard

482010

 		- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles :

48201010

 		--- Registers, account books

48201020

 		--- Letter Pads

48201090

 		--- Other

48202000

 		- Exercise books

48203000

 		- Binders (other than book covers), folders and file covers

48204000

 		- Manifold business forms and inter leaved carbon sets

48205000

 		- Albums for samples or for collections

482090

 		- Other:

48209010

 		--- Blotting papers cut to size

48209090

 		--- Other

4821

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

482110

 		- Printed:

48211010

 		--- Paper tags

48211020

 		--- Labels

48211090

 		--- Other

482190

 		- Other:

48219010

 		--- Labels

48219090

 		--- Other

4822

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

48221000

 		- Of a kind used for winding textile yarn

482290

 		- Other:

48229010

 		--- Paper tubes

48229090

 		--- Other

4823

 		Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paper-board, cellulose wadding or webs of cellulose fibres

48232000

 		- Filter paper and paperboard

48234000

 		- Rolls, sheets and dials, printed for self-recording apparatus

- Trays, dishes, plates, cups and the like, of paper or paperboard:

48236100

 		-- Of bamboo

48236900

 		-- Other

482370

 		- Moulded or pressed article of paper pulp:

48237010

 		--- Paper pulp moulded trays

48237020

 		--- Wood pulp board

48237030

 		--- Articles made of paper mache other than artware and moulded or pressed goods of wood pulp

48237090

 		--- Other

482390

 		- Other:

--- Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paper-board, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, containing melamine phenol or urea formaldehyde

with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates:

48239011

 		---- Braille paper

48239012

 		---- Cellulose in sole board or sheet

48239013

 		---- Packing and wrapping paper

48239014

 		---- Paper for cigarette filter tips

48239015

 		---- Paper cone for loud speaker

48239016

 		---- Patterns made of papers for leather footwear, leather garments and goods

48239017

 		---- Patterns made of paper for articles of apparel and clothing accessories

48239018

 		---- Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formal dehyde with or without curing agents or catalysts), compressed together in one or more operations

48239019

 		---- Decorative laminates

--- Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like:

48239021

 		---- Pre-punched cards

48239022

 		---- Monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width

48239023

 		---- Typewriting paper cut to size

48239030

 		--- Plain or embossed seals made of paper, laminated paper or paper gaskets

48239090

 		--- Other
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)