HSN Code 48 – Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or…

What is HSN Code 48?

HSN code 48 is the Harmonized System of Nomenclature classification for Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard under India's Goods and Services Tax (GST). It is a 2-digit code sitting at the chapter (2-digit) level of the HSN hierarchy.

This code belongs to Chapter 48 — Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of…, which is part of Section X: Pulp, Paper & Paperboard. Every GST-registered business supplying paper and paperboard, articles of paper pulp, of paper or of paperboard must quote HSN 48 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 48

Level	Code	Description
Chapter	48	paper and paperboard, articles of paper pulp, of paper or of paperboard

GST rate for HSN 48

Goods under HSN 48 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Nil / Exempt

Fresh produce, milk, cereals, books

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard →

Sub-codes under this classification

HSN Code	Description
4801	newsprint, in rolls or sheets
4802	uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch card 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
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
4804	uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4802
4805	other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter:
4806	vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
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
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
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
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
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 4809
4812	filter blocks, slabs and plates, of paper pulp
4813	cigarette paper, whether or not cut to sizeor in the form of booklets or tubes
4814	wallpaper and similar wall coverings; window transparencies of paper
4815	omitted
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
4817	envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
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, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
4819	cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops orthe like
4820	registers, account books, note books, 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, of paper or pape rboard, albums for samples or for collections and book covers, of paper or paperboard
4821	paper or paperboard labels of all kinds, whether or not printed
4822	bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
4823	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

HSN Code 48 — FAQs

What is HSN code 48?

HSN code 48 classifies "Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard" under India's GST regime. It falls under Chapter 48 (Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of…) of the Harmonized System of Nomenclature.

How many digits is HSN code 48?

48 is a 2-digit HSN code — a chapter (2-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 48?

Goods under HSN 48 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard.

Which chapter does HSN code 48 belong to?

HSN 48 belongs to Chapter 48 — Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of…, part of Section X: Pulp, Paper & Paperboard.

HSN Code 48 – Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard