Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paperpulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. 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 |
|---|---|---|
| 5%2.5% + 2.5% | 4823 | Paper pulp moulded trays; Kites, Paper mache articles Notification 9/2025-CT(R), Schedule I, S.No. 323 |
| 18%9% + 9% | 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, Kites, Paper mache articles] Notification 9/2025-CT(R), Schedule II, S.No. 189 |
| 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 4823 in the GSTN HSN master (32 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 | |
|---|---|---|---|
| 4823 12 00 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - GUMMED OR ADHESIVE PAPER, IN STRIPS OR ROLLS : SELF-ADHESIVE | – | Save |
| 4823 19 00 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - GUMMED OR ADHESIVE PAPER, IN STRIPS OR ROLLS : OTHER | – | Save |
| 4823 20 | FILTER PAPER AND PAPERBOARD | – | |
| 4823 20 00 | FILTER PAPER AND PAPERBOARD | – | Save |
| 4823 40 | ROLLS, SHEETS AND DIALS, PRINTED FOR SELF- RECORDING APPARATUS | – | |
| 4823 40 00 | ROLLS, SHEETS AND DIALS, PRINTED FOR SELF- RECORDING APPARATUS | – | Save |
| 4823 60 00 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - TRAYS, DISHES, PLATES, CUPS AND THE LIKE, OF PAPER AND PAPERBOARD | – | Save |
| 4823 61 | OF BAMBOO | – | |
| 4823 61 00 | OF BAMBOO | – | Save |
| 4823 69 | OTHER | – | |
| 4823 69 00 | OTHER | – | Save |
| 4823 70 | MOULDED OR PRESSED ARTICLE OF PAPER PULP : | – | |
| 4823 70 10 | PAPER PULP MOULDED TRAYS | – | Save |
| 4823 70 20 | WOOD PULP BOARD | – | Save |
| 4823 70 30 | ARTICLES MADE OF PAPER MACHE OTHER THAN ARTWARE AND MOULDED OR PRESSED GOODS OF WOOD PULP | – | Save |
| 4823 70 90 | OTHER | – | Save |
| 4823 90 | OTHER : | – | |
| 4823 90 11 | BRAILLE PAPER | – | Save |
| 4823 90 12 | CELLULOSE IN SOLE BOARD OR SHEET | – | Save |
| 4823 90 13 | PACKING AND WRAPPING PAPER | – | Save |
| 4823 90 14 | PAPER FOR CIGARETTE FILTER TIPS | – | Save |
| 4823 90 15 | PAPER CONE FOR LOUD SPEAKER | – | Save |
| 4823 90 16 | PATTERNS MADE OF PAPERS FOR LEATHER FOOTWEAR, LEATHER GARMENTS AND GOODS | – | Save |
| 4823 90 17 | PATTERNS MADE OF PAPER FOR ARTICLES OF APPAREL AND CLOTHING ACCESSORIES | – | Save |
| 4823 90 18 | 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 FORMALDEHYDE WITH OR WITHOUT CURING AGENTS OR CATALYSTS), COMPRESSED TOGETHER IN ONE OR MORE OPERATIONS | – | Save |
| 4823 90 19 | DECORATIVE LAMINATES | – | Save |
| 4823 90 21 | PRE-PUNCHED CARDS | – | Save |
| 4823 90 22 | MONOTYPE AND NEWSTAPE PAPER IN STRIPS WITH PERFORATED EDGES, NOT EXCEEDING 15CM IN WIDTH | – | Save |
| 4823 90 23 | TYPEWRITING PAPER CUT TO SIZE | – | Save |
| 4823 90 30 | PLAIN OR EMBOSSED SEALS MADE OF PAPER, LAMINATED PAPER OR PAPER GASKETS | – | Save |
| 4823 90 40 | Kites | – | Save |
| 4823 90 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 (4823) 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.
