GST Rate for Paper, Paperboard and Paper Products  

The Goods and Services Tax (GST) in India is levied under five slabs: NIL, 5%, 12%, 18% and 28%.GST rates for goods are based on the Harmonised System of Nomenclature (HSN) code. Paper, paperboard and articles of paper or paper-pulp fall under Chapter 48 of the HSN.

After the 56th Meeting of the GST Council held on 3 September 2025, several rate changes were approved, with implementation for most goods from 22 September 2025.

Below is the updated status of GST on paper, paperboard and related goods.

Synopsis

• Newsprint (HSN 4801) remains 5%. 
• Many packaging-grade papers, recovered paper/pulp, cartons, paper trays, boxes & stationery sets moved from 12% → 5%. 
• Exercise books, notebooks, maps, charts and some educational stationery were eased — some items moved to NIL (zero rated). This is a major change for education stationery. 
• Most other papers (coated/impregnated, printing paper not for exercise books, labels, envelopes etc.) are aligned to 18% unless specifically moved to 5%/NIL. 
• Wallpaper and similar wall-coverings remain on the higher slab (where applicable).

Paper Products Not Taxable (NIL rate)

The following continue to be outside the GST net, i.e., NIL rate:

• Judicial & non-judicial stamp papers
• Court fee stamps are sold by Government treasuries or authorised vendors
• Postal items (envelopes, postcards, etc.) sold by the Government
• Rupee notes, when sold to the Reserve Bank of India
• Cheques, loose or in book form

56th meeting update: Exercise books, graph books, and laboratory notebooks, which were earlier taxed at 12%, are now fully exempt (NIL rate).

Thus, many items earlier taxed under Chapter 48 for educational use may move to NIL.

Paper Products Taxable at 5% GST Rate

Following the reforms, many paper/paperboard products have been moved to the 5% slab. Some examples include:

• Newsprint, in rolls or sheets (unchanged)
• Tractor tyres & parts, tractors and other farm inputs (sectoral info for context)
• Exercise books, graph books & laboratory notebooks – moved down from 12% to NIL (as noted above)
• Paper pulp from recovered (waste & scrap) paper or paperboard – reduced from 12% to 5%
• Mechanical and chemical wood pulp (non-dissolving grades) – 12% → 5%
• Boxes, pouches, wallets of paper or paperboard (containing assorted paper stationery including writing blocks) – 12% → 5%
• Cartons, boxes and cases of corrugated paper or paperboard – 12% → 5%
• Paper pulp moulded trays – 12% → 5%
• Paper splints for matches (waxed or not) – 12% → 5%
• Paper sacks, biodegradable paper bags – 12% → 5%

These changes aim to reduce costs for packaging and agriculture-related industries.

Paper Products Taxable at 18% GST Rate

Except for the products specifically moved to 5% or NIL, all other paper, paperboard, cellulose wadding and related articles continue to be taxed at 18%.This includes:

• Toilet or facial tissue stock, towel or napkin stock, cellulose wadding and webs of cellulose fibres
• Vegetable parchment, tracing papers and other glazed/transparent papers
• Carbon paper, self-copy paper and other copying or transfer paper
• Coated, impregnated, covered, surface-coloured or surface-decorated paper/paperboard
• Other aseptic packaging paper
• Filter blocks, slabs and plates of paper pulp
• Cigarette paper

Envelopes, letter cards, plain postcards and correspondence cards, other than the special stationery sets mentioned in the 5% list

Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders, folders, file covers, manifold business forms, interleaved carbon sets, book covers, albums for samples or collections

Paper or Paperboard Labels of all Kinds

• Bobbins, spools, cops and similar supports of paper pulp/paper/paperboard
• Other paper or paperboard articles not specifically moved to a lower slab

Note: Some items earlier at 12% (like uncoated writing/printing paper excluding notebooks) have now been aligned to 18%, as per the new rationalisation.

Paper Products Taxable at 28% GST Rate

No change here: Only wallpaper and similar wall coverings remain taxed at 28%.

Key Takeaways from the 56th GST Council Meeting

Next-Gen GST Reforms have provided broad relief: everyday consumer goods (hair oil, toothpaste, ghee, etc.), farm equipment (tractors, drip irrigation systems) and even automobiles saw significant rate reductions.

• For the paper and packaging industry, the move of several packaging-grade papers and pulp materials from 12% to 5% will lower costs for manufacturers and end users.
• At the same time, to simplify slabs, many writing/printing papers not meant for notebooks have been shifted to 18%.
• Exercise books and notebooks are now NIL-rated, making education more affordable.

HSN Code Reference

All these products fall under HSN Chapter 48. For precise HSN codes for each category, use our  HSN Code Finder.

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Conclusion

The 56th GST Council’s Next-Gen reforms have brought a Diwali gift for the nation, easing costs for farmers, households, and industries alike. For paper and paperboard products, the reforms reduce the tax burden on core packaging and educational materials while aligning other paper products under a more streamlined GST structure.