Table of Contents
- Updated on : September 20, 2025
HSN Chapter 48: Paper, Paperboard & Articles thereof Classification GST India
HSN Code & GST Rate for Paper, Paperboard Articles & Newsprint - Chapter 48
HSN Chapter 48 has experienced comprehensive changes in the September 2025 GST reforms, with significant relief provided to essential paper products, packaging materials, and educational items while maintaining appropriate rates for specialized and luxury paper products. Newsprint, packaging materials, and educational items now benefit from highly favorable 5% GST rates, basic paper products receive moderate 9% GST rates, and specialized paper products remain at standard rates, reflecting India's commitment to supporting both media freedom and educational accessibility.
Key Classification Factors for Paper, Paperboard & Articles GST Rates
- Essential Product Relief: Newsprint and packaging materials at highly favorable 5% GST
- Educational Support: Exercise books and basic stationery at favorable rates
- Media Industry Benefits: Newsprint and printing materials receive preferential treatment
- Packaging Industry Relief: Corrugated and packaging materials at competitive rates
Complete HSN Code Table: Paper, Paperboard & Articles (Chapter 48)
| GST Rate | Product Description | HSN Code | Key Items |
|---|---|---|---|
| Exempt | Rupee notes when sold to RBI/Government, Judicial/Non-judicial stamp papers, Postal items like envelopes/postcards sold by Government, Articles made of paper mache | 48, 4817, 4823 | Government securities, Stamp papers, Postal items |
| 5% | Newsprint, in rolls or sheets | 4801 | Newspaper printing paper |
| 5% | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 48 | Match splints, Roofing sheets |
| 5% | Paper Sacks/Bags and bio-degradable bags | 39, 48 | Paper bags, Bio-degradable bags |
| 5% | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 481730 | Stationery sets, Writing compendiums |
| 5% | Cartons, boxes and cases of corrugated or non-corrugated paper or paperboard | 4819 10, 4819 20 | Packaging boxes, Cartons |
| 5% | Paper pulp moulded trays, Kites, Paper mache articles | 4823 | Eco-friendly packaging, Kites, Crafts |
| 5% | Brochures, leaflets and similar printed matter | 4901 | Marketing materials, Information leaflets |
| 9% | Uncoated paper and paperboard for writing, printing (other than exercise books, graph books, laboratory notebooks only) | 4802 | Printing paper, Office paper |
| 9% | Exercise books, graph books, laboratory notebooks | 4820 | Student notebooks, Exercise books |
| 18% | Toilet or facial tissue stock, towel or napkin stock and similar paper for household/sanitary purposes | 4803 | Tissue paper, Napkins, Towels |
| 18% | Vegetable parchment, tracing papers and other glazed transparent papers (other than greaseproof, glassine) | 4806 | Tracing paper, Parchment |
| 18% | Carbon paper, self-copy paper and copying/transfer papers | 4809, 4816 | Carbon paper, Copy paper |
| 18% | Coated, impregnated, surface-decorated papers (other than aseptic packaging paper) | 4811 | Coated paper, Decorative paper |
| 18% | Filter blocks, Cigarette paper, Wall paper, Envelopes, Labels, Toilet paper rolls, Registers, Account books, Diaries | 4812, 4813, 4814, 4817, 4818, 4820, 4821 | Various specialized papers |
📰 Strategic GST Structure for Paper Industry & Media Support - September 2025:
- Media Industry Relief: Newsprint at highly favorable 5% GST supporting press freedom and information accessibility
- Educational Support: Exercise books, notebooks, and educational materials at competitive rates promoting learning
- Packaging Industry Benefits: Corrugated boxes and packaging materials at 5% GST reducing logistics and e-commerce costs
- Environmental Sustainability: Paper bags, bio-degradable bags, and eco-friendly packaging at favorable rates
- Small Business Support: Brochures, leaflets, and marketing materials at 5% GST helping small enterprises
- Stationery Accessibility: Writing compendiums and basic stationery sets at affordable rates
- Government Services: Stamp papers and postal items remain exempt supporting public administration
- Cultural Heritage: Paper mache articles and traditional crafts at favorable rates
- Office Efficiency: Basic printing and writing papers at moderate 9% GST supporting business operations
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered unprecedented support for the paper industry through the "Media Freedom & Educational Access Initiative", dramatically reducing rates on essential paper products while supporting packaging and environmental sustainability. The elimination of the 12% GST slab resulted in substantial benefits across the paper industry value chain.
Key decisions for Chapter 48 include:
- Media Industry Priority: Newsprint moved to highly favorable 5% GST supporting press freedom and information accessibility
- Educational Support: Basic writing paper, exercise books, and educational materials at competitive rates promoting learning
- Packaging Industry Relief: All packaging boxes and cartons unified under 5% GST reducing e-commerce and logistics costs
- Environmental Leadership: Paper bags and bio-degradable alternatives at favorable rates promoting sustainable packaging
- Small Business Benefits: Marketing materials, brochures, and promotional items at 5% GST supporting enterprises
- Traditional Craft Recognition: Paper mache articles and traditional items at favorable rates supporting artisan communities
These reforms demonstrate the GST Council's commitment to supporting free media, accessible education, and sustainable packaging while reducing costs across the paper industry supply chain. The changes particularly benefit newspaper publishers, educational institutions, packaging companies, and small businesses relying on paper-based marketing materials.
📰 Expert GST for Paper & Packaging Industries
Professional tax consultancy for paper manufacturers, packaging companies, printing businesses, and media organizations under the industry-friendly GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.