Chapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard

Notes

For the purposes of this Chapter, except where the context otherwiserequires, a reference to "paper" includes references to paperboard (irrespective of thickness or weight per m2).
This Chapter does not cover:
1. articles of Chapter 30;
2. stamping foils of heading 3212;
3. perfumedpapers or papers impregnated or coated with cosmetics (Chapter 33);
4. paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401), or with polishes, creams or similar preparations (heading 3405);
5. sensitised paper or paperboard of headings 3701 to 3704;
6. paper impregnated with diagnostic or laboratory reagents (heading 3822);
7. paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 4814 (Chapter 39);
8. articles of heading 4202 (for example, travel goods);
9. articles of Chapter 46 (manufactures of plaiting material);
10. paper yarn or textile articles of paper yarn (Section XI);
11. articles of Chapter 64 or Chapter 65;
12. abrasive paper or paperboard (heading 6805) or paper or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
13. metal foil backed with paper or paperboard (generally XIV or Section XV);
14. articles of heading 9209;
15. articles of Chapter 95 (for example, toys, games, sports requisites); or
16. articles of Chapter 96 [for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies].
Subject to the provisions of Note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false watermarking or surface sizing, and also paper. paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of Which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi- mechanical process, unsized or vey lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2 and apply only to Paper:
1. in strips or rolls of a width exceeding 28 cm; or
2. in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state
For the purposes of heading 4802, the expressions "paper and paperboard, of a kind used for writing, printing or Other graphic purposes" and "non-perforated punch-cards and punch tape paper" mean paper and paperboard nude mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
For paper or paperboard weighing not more than 150 g/m2:
1. containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and
  1. weighing not more than 80 g/m2; or
  2. coloured throughout the mass; or
2. containing more than 8% ash, and
  1. weighing not more than 80 g/m2; or
  2. coloured throughout the mass; or
3. containing more than 3% ash and having a brightness of 60% or more;or
4. containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5kPa. m2/g; or
5. containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g.
1. coloured throughout the mass; or
2. having a brightness of 60% or more, and
  1. a caliper of 225 micrometres (microns) or less, or
  2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3%; or
3. having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%.
Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper of paperboard.
In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.
Headings 4803 to 4809, apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
1. in strips or rolls of a width exceeding 36 cm; or
2. in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
For the purposes of heading 4814, the expression "wall paper and similar wall coverings" applies only to:
1. paper in rolls, of a width of not less than 45 cm and not more than 160 cm suitable for wall or ceiling decoration:
  1. grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;
  2. with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
  3. coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
  4. covered on the face side with plaiting material, whether or not bound together in parallel strands or wove.:
2. borders and friezes, of paper, treated as above whether or not in rolls, suitable for wall or ceiling decoration;
3. wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 4823.
Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
Heading 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
48	Paper splints for matches, whether or not waxed, Asphaltic roofing sheets	12%	II	125
4801	Newsprint, in rolls or sheets	5%	I	199
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; hand-made paper and paperboard	0%	Exempt	112
4803	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets	18%	III	145
4804	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803	12%	II	113
4805	Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter	12%	II	114
4806 [except 4806 20 00,4806 40 10]	Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper,glassine paper)	18%	III	146
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	12%	II	117
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	12%	II	118
4809	Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets	18%	III	147
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	12%	II	119
4811	Aseptic packaging paper	12%	II	120
4812	Filter blocks, slabs and plates, of paper pulp	18%	III	149
4813	Cigarette paper, whether or not cut to size or in the form of booklets or tubes	18%	III	150
4814<sup>♥</sup>	Wall paper and similar wall coverings, window transparencies of paper	28%	IV	65
4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes	18%	III	151
4817 [Except 4817 30]	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]	18%	III	152
4818	Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm. or cut to size or shape: handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres	18%	II	153
4819	Cartons, boxes and cases of corrugated paper or paper board	5%	I	122
4820	Exercise book, graph book, & laboratory note book and notebooks	0%	Nil	123
4821	Paper or paperboard labels of all kinds, whether or not printed	18%	III	155
4822	Bobbins, spools, cops and similar supports of paper pulp. paper or paperboard (whether or not perforated or hardened)	18%	III	156
4823	Kites	5%	I	200<sup>2</sup>
4806 20 00	Greaseproof papers	12%	II	116
4806 40 10	Glassine papers	12%	II	116
4811	Paper, paperboard, cellulose wadding and webs of cellulose fibres,coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper]	18%	III	148
4814<sup>♥</sup>	Wall paper and similar wall coverings: window transparencies of paper	18%	III	150A
4817 30	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	5%	I	121
4819 20	Cartons, boxes and cases of non-corrugated paper or paper board	18%	III	153A<sup>1</sup>
4820	Registers, account books, order books, receipt books, letter pads,memorandum pads, diaries and similar articles, blotting-pads. binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]	18%	III	154
4823	Kites, Paper mache articles	5%	I	200<sup>2</sup>
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	18%	III	157<sup>2</sup>
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]	18%	III	157<sup>2</sup>
4823	Paper pulp moulded trays	5%	I	124
48	Rupee notes when sold to the Reserve Bank of India	0%	-	117
71	Rupee notes or coins when sold to Reserve Bank of India or the Government of India	0%	-	117<sup>1</sup>
4802	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government	0%	-	115
4817	Postal items, like envelope, Post card etc., sold by Government	0%	-	116
4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government	0%	-	115
48	Rupee notes or coins when sold to Reserve Bank of India or the Government of India	0%	-	117<sup>1</sup>
4907	Postal items, like envelope, Post card etc., sold by Government	0%	-	116
4907	Rupee notes when sold to the Reserve Bank of India	0%	-	117
4907	Rupee notes or coins when sold to Reserve Bank of India or the Government of India	0%	-	117<sup>1</sup>

Other Exemptions

Description	Notification
Exemption from Registration - Small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017
Concessional GST on Specified Handicraft	Notification No. 21/2018-C.T. (Rate), dated 26-7-2018

Departmental Clarifications / Case Law

Printed wrappers for packing biri

Printed wrappers for packing biri - Classification, of - products of printing industry not classifiable in Chapter 48 but in Chapter 49 - appropriately classifiable under sub-heading 4901.90, Headway Lithographic Company v CCC Kolkata 2015 (321) ELT 394 (S.C.).

Printed paperboard mono carton/Dabbi of a pharmaceutical company

Printed paperboard mono carton/Dabbi of a pharmaceutical company- Cartons, boxes and cases of corrugated paper or paperboard, fall under heading 4819 and attract 12% GST. Prior to 15-11-2017, Folding cartons, boxes and cases, of non-corrugated paper and paperboard, falling under heading 4819 attract 18% GST under the residual entry S. No. 453. With effect from 15-11-2017, Folding cartons, boxes and cases, of non-corrugated paper and paperboard, falling under heading 4819 and attracts GST rate of 18% under entry 153A of schedule-III.[Notification No. 41/2017-Central Tax (Rate)] C.B.I. & C. Circular F. No. 332/2/201 7-7RU, dated 7-12-2017

A non-corrugated carton and corrugated carton

A non-corrugated carton and corrugated carton- Cartons, boxes and cases of corrugated paper or paperboard, fall under heading 4819 and attract 12% GST. Prior to 15-11-2017, Folding cartons, boxes and cases, of non-corrugated paper and paperboard, falling under heading 4819 attract 18% GST under the residual entry S. No. 453. With effect from 15-11-2017, Folding cartons, boxes and cases, of non-corrugated paper and paperboard, falling under heading 4819 and attracts GST rate of 18% under entry 153A of schedule-III. [Notification No. 41/2017-Central Tax (Rate)] C.B.1. & C. Circular F. No. 332/2/201 7-TRU, dated 7-12-2017