Paper HSN Code 4802 and GST Rate
Uncoated writing and printing paper, including A4 copier paper.
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- HSN code
- 4802
- GST rate
- 18%
- Chapter
- 48: Paper and paperboard
- Before 22 Sep 2025
- 12%
What is the HSN code for paper?
Paper falls under HSN 4802, in chapter 48 (Paper and paperboard).
A4 copier paper and other uncoated paper are heading 4802. GST 2.0 raised the rate from 12% to 18%, except for paper used to make notebooks (now nil) and handmade paper (5%). Coated art paper is heading 4810.
| Code | Description |
|---|---|
| 480255 | Paper in rolls, without mechanical fibres, 40 to 150 g per sq m |
| 480256 | Paper in sheets without mechanical fibres (A4 copier paper) |
| 480257 | Other paper without mechanical fibres, 40 to 150 g per sq m |
GST rate on paper
The GST rate on paper is 18%. Before 22 September 2025 it was 12%. 18% on uncoated writing and printing paper (12% before 22 September 2025). Uncoated paper used for exercise books, graph books, laboratory notebooks and notebooks is nil. Handmade paper is 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 4802 |
| Above Rs 5 crore | 6 on every invoice | 480255, 480256, 480257 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 48 |
Sample GST invoice line for paper
Here is how a line for paper looks on a tax invoice within one state: 50 × ream at Rs 270.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Paper | 4802 | 50 × ream | 270.00 | 13,500.00 | 1,215.00 | 1,215.00 | 15,930.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,430.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 48 at a glance
Chapter 48 (Paper and paperboard) covers: Paper, paperboard, cartons, notebooks, tissue and other paper articles.
Other pages in chapter 48
Related HSN codes
Products often bought, sold or invoiced together with paper:
Perguntas frequentes
What is the HSN code for paper?
Paper falls under HSN 4802: uncoated writing and printing paper, including a4 copier paper. Common 6 digit codes are 480255 for paper in rolls, without mechanical fibres, 40 to 150 g per sq m and 480256 for paper in sheets without mechanical fibres (a4 copier paper).
What is the GST rate on paper?
18% on uncoated writing and printing paper (12% before 22 September 2025). Uncoated paper used for exercise books, graph books, laboratory notebooks and notebooks is nil. Handmade paper is 5%.
How many digits of the paper HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 4802 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 480255, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.