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GST 2.0 · 22 Sep 2025 · 19 items
Paper Sector — HSN and GST rate
19 items changed rate at the 56th GST Council; the rest are common goods whose rate stayed. Each row: HSN, description (in the Council’s own words), current rate and the earlier rate.
| HSN | Description | GST | Before |
|---|---|---|---|
| 4701 | Mechanical wood pulp | 5% | 12% |
| 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades | 5% | 12% |
| 4704 | Chemical wood pulp, sulphite, other than dissolving grades | 5% | 12% |
| 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 5% | 12% |
| 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 5% | 12% |
| 4817 30 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 5% | 12% |
| 4819 10, 4819 20 | Cartons, boxes and cases of,- a. Corrugated paper or paper boards; or b. Non-corrugated paper or paper board | 5% | 12% |
| 4823 | Paper pulp moulded trays | 5% | 12% |
| 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 5% | 12% |
| 48 | Paper Sack and Bio degradable bags | 5% | 12% |
| 4702 | Chemical wood pulp, dissolving grades | 18% | 12% |
| 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[other than Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks] | 18% | 12% |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 18% | 12% |
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 18% | 12% |
| 4806 20 00 | Greaseproof papers | 18% | 12% |
| 4806 40 10 | Glassine papers | 18% | 12% |
| 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 | 18% | 12% |
| 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 | 18% | 12% |
| 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 | 18% | 12% |
Other sectors
Agriculture SectorCoalCommon Man ItemsConstruction SectorConsumer ElectronicsDefenceEducationFertilizer SectorFood SectorFootwear SectorHandicrafts SectorHealth SectorLeather SectorMiscellaneous ItemsOther MachineryOther ProposalsRenewable EnergySports Goods And ToysTextile SectorTobaccoTransportation SectorWood Sector
Last verified: 18 September 2026 — rate changes from Annexure-II of the 56th GST Council press release (3 September 2025), Notifications 9/2025 and 10/2025-CT(Rate), effective 22 September 2025; tobacco/pan masala 40% from a date to be notified. Descriptions are the press-release wording (abbreviated in places) — confirm against the CBIC tariff before invoicing · Not tax advice.