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GST-Rate-for-Paper

GST Rate for Paper, Paperboard and Paper Products

GST Rate for Paper, Paperboard and Paper Products

The GST rate in India falls under five rates, namely NIL, 5%, 12%, 18% and 28%. GST rates are also based on the HSN Code, the globally adopted system for classifying goods in international trade practices. In this article, we look at the GST rate and HSN code for paper, paperboard and articles of paper or paper pulp, which fall under chapter 48 of the HSN Code.

Paper Products Not Taxable under GST

Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like an envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form is not taxable under GST.

Paper Products Taxable at 5% GST Rate

Newsprint, in rolls or sheets, is taxable at 5% GST rate. This is the only paper product taxed under this rate.

Paper Products Taxable at 12% GST Rate

  • Uncoated paper and paperboard, uncoated kraft paper, greaseproof paper, glassine paper, composite paper etc.
  • Aseptic packaging paper
  • Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks
  • Cartons, boxes and cases of corrugated paper or paper board
  • Exercise book, graph book, & laboratory notebook
  • Kites
  • Paper pulp moulded trays
  • Braille paper
  • Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

Paper Products Taxable at 18% GST Rate

The following types of paper products are taxable at 18% GST rate. Further, any other type of paper or paper product or article of paper or paper pulp not mentioned under any other rate is taxable at 18%.

  • 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.
  • Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets.
  • 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.
  • 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
  • Other aseptic packaging paper
  • Filter blocks, slabs and plates, of paper pulp.
  • Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
  • 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 inboxes.
  • 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].
  • 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, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres.
  • Registers account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, paper or paperboard; and book covers, of paper or paperboard [including Albums for samples or collections].
  • Paper or paperboard labels of all kinds, whether or not printed.
  • Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).
  • 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].

Paper Products Taxable at 28% GST Rate

Only wallpaper and similar wall coverings are taxable at 28% GST rate.

You can find HSN Code and GST Rate for all products using an online tool.

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