About Chapter 48
Chapter 48 of the Harmonized System of Nomenclature (HSN) is titled “Paper and paperboard, articles of paper pulp, of paper or of paperboard”. It is part of Section X, Pulp, Paper & Paperboard, together with Chapter 47 (pulp of wood or of other fibrous cellulosic material) and Chapter 49 (printed books, newspapers).
The chapter is divided into 22 headings, from 4801 (newsprint, in rolls or sheets) to 4823 (other paper, paperboard, cellulose wadding and webs of cellulose fibers). The headings with the most codes that people search for are uncoated paper and paperboard, of a kind used for writing (4802), toilet paper and similar paper, cellulose wadding or webs of cellulose fibres (4818), paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated (4811), envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard (4817) and paper cartons, boxes and bags (4819).
Note 1 makes “paper” include paperboard throughout the chapter, whatever its thickness or weight, and Note 2 sends perfumed papers to Chapter 33, sensitised paper to headings 3701 to 3704 and travel goods to heading 4202.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 32 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 48: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 48, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).