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. Chapter 48: Paper and paperboard, articles of paper pulp, of paper or of paperboard.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 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 for exercise book, graph book, laboratory note book and notebooks only] Notification 9/2025-CT(R), Schedule II, S.No. 167 |
| Nil | 4802 / 4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government Notification 10/2025-CT(R), S.No. 127 |
| Nil | 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803, used for exercise book, graph book, laboratory note book and notebooks Notification 10/2025-CT(R), S.No. 128 |
| Entries for the whole of Chapter 48 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets Notification 9/2025-CT(R), Schedule I, S.No. 318 |
| 5%2.5% + 2.5% | 39, 48 | Paper Sacks/Bags and bio-degradable bags Notification 9/2025-CT(R), Schedule I, S.No. 319 |
| Nil | 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India Notification 10/2025-CT(R), S.No. 131 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 4802 in the GSTN HSN master (74 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 4802 10 | HAND-MADE PAPER AND PAPERBOARD : | – | |
| 4802 10 10 | PAPER | – | Save |
| 4802 10 20 | PAPERBOARD | – | Save |
| 4802 20 | PAPER AND PAPERBOARD OF A KIND USED AS A BASE FOR PHOTOSENSITIVE, HEATSENSITIVE OR ELECTROSENSITIVE PAPER OR PAPERBOARD : | – | |
| 4802 20 10 | PHOTOGRAPHIC BASE PAPER, UNCOATED | – | Save |
| 4802 20 90 | OTHER | – | Save |
| 4802 30 00 | 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 CARBONISING BASE PAPER | – | Save |
| 4802 40 | WALL PAPER BASE | – | |
| 4802 40 00 | WALL PAPER BASE | – | Save |
| 4802 54 | WEIGHING LESS THAN 40 G/ : | – | |
| 4802 54 10 | INDIA PAPER | – | Save |
| 4802 54 20 | LITHO AND OFFSET PAPER | – | Save |
| 4802 54 30 | DUPLICATING PAPER | – | Save |
| 4802 54 40 | AIRMAIL PAPER | – | Save |
| 4802 54 50 | TISSUE PAPER | – | Save |
| 4802 54 90 | OTHER | – | Save |
| 4802 55 | WEIGHING 40 G/ OR MORE BUT NOT MORE THAN 150 G/, IN ROLLS: | – | |
| 4802 55 10 | LITHO AND OFFSET PAPER | – | Save |
| 4802 55 20 | DRAWING PAPER | – | Save |
| 4802 55 30 | DUPLICATING PAPER | – | Save |
| 4802 55 40 | ACCOUNT BOOK PAPER | – | Save |
| 4802 55 50 | BANK, BOND AND CHEQUE PAPER | – | Save |
| 4802 55 60 | CURRENCY NOTE PAPER | – | Save |
| 4802 55 70 | PAPER FOR SECURITY PRINTING, CURRENCY PAPER, STAMP PAPER | – | Save |
| 4802 55 90 | OTHER | – | Save |
| 4802 56 | WEIGHING 40 G/ OR MORE BUT NOT MORE THAN 150 G/, IN SHEETS WITH ONE SIDE NOT EXCEEDING 435 MM AND THE OTHER SIDE NOT EXCEEDING 297 MM IN THE UNFOLDED STATE : | – | |
| 4802 56 10 | LITHO AND OFFSET PAPER | – | Save |
| 4802 56 20 | DRAWING PAPER | – | Save |
| 4802 56 30 | DUPLICATING PAPER | – | Save |
| 4802 56 40 | ACCOUNT BOOK PAPER | – | Save |
| 4802 56 50 | BANK, BOND AND CHEQUE PAPER | – | Save |
| 4802 56 60 | CURRENCY NOTE PAPER | – | Save |
| 4802 56 70 | PAPER FOR SECURITY PRINTING, CURRENCY PAPER, STAMP PAPER | – | Save |
| 4802 56 90 | OTHER | – | Save |
| 4802 57 | OTHER, WEIGHING 40 G/ OR MORE BUT NOT MORE THAN 150 G/ : | – | |
| 4802 57 10 | LITHO AND OFFSET PAPER | – | Save |
| 4802 57 20 | DRAWING PAPER | – | Save |
| 4802 57 30 | DUPLICATING PAPER | – | Save |
| 4802 57 40 | ACCOUNT BOOK PAPER | – | Save |
| 4802 57 50 | BANK, BOND AND CHEQUE PAPER | – | Save |
| 4802 57 60 | CURRENCY NOTE PAPER | – | Save |
| 4802 57 70 | PAPER FOR SECURITY PRINTING, CURRENCY PAPER, STAMP PAPER | – | Save |
| 4802 57 90 | OTHER | – | Save |
| 4802 58 | WEIGHING MORE THAN 150 G/ : | – | |
| 4802 58 10 | LITHO AND OFFSET PAPER | – | Save |
| 4802 58 20 | DRAWING PAPER | – | Save |
| 4802 58 30 | DUPLICATING PAPER | – | Save |
| 4802 58 40 | BANK, BOND AND CHEQUE PAPER | – | Save |
| 4802 58 50 | PAPER FOR SECURITY PRINTING, CURRENCY PAPER, STAMP PAPER | – | Save |
| 4802 58 90 | OTHER | – | Save |
| 4802 61 | IN ROLLS : | – | |
| 4802 61 10 | DRAWING PAPER | – | Save |
| 4802 61 20 | POSTER PAPER | – | Save |
| 4802 61 30 | PRINTING PAPER DYED OR MARBLED IN MASS | – | Save |
| 4802 61 40 | ACCOUNT BOOK PAPER | – | Save |
| 4802 61 50 | AUTOMATIC DATA PROCESSING MACHINE PAPER | – | Save |
| 4802 61 60 | PAPER FOR SECURITY PRINTING, CURRENCY PAPER, STAMP PAPER | – | Save |
| 4802 61 90 | OTHER | – | Save |
| 4802 62 | IN SHEETS WITH ONE SIDE NOT EXCEEDING 435 MM AND THE OTHER SIDE NOT EXCEEDING 297 MM IN THE UNFOLDED STATE : | – | |
| 4802 62 10 | DRAWING PAPER | – | Save |
| 4802 62 20 | POSTER PAPER | – | Save |
| 4802 62 30 | PRINTING PAPER DYED OR MARBLED IN MASS | – | Save |
| 4802 62 40 | ACCOUNT BOOK PAPER | – | Save |
| 4802 62 50 | AUTOMATIC DATA PROCESSING MACHINE PAPER | – | Save |
| 4802 62 60 | PAPER FOR SECURITY PRINTING, CURRENCY PAPER, STAMP PAPER | – | Save |
| 4802 62 90 | OTHER | – | Save |
| 4802 69 | OTHER : | – | |
| 4802 69 10 | DRAWING PAPER | – | Save |
| 4802 69 20 | POSTER PAPER | – | Save |
| 4802 69 30 | PRINTING PAPER DYED OR MARBLED IN MASS | – | Save |
| 4802 69 40 | ACCOUNT BOOK PAPER | – | Save |
| 4802 69 50 | AUTOMATIC DATA PROCESSING MACHINE PAPER | – | Save |
| 4802 69 60 | PAPER FOR SECURITY PRINTING, CURRENCY PAPER, STAMP PAPER | – | Save |
| 4802 69 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (4802) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
