Chapter 48GST Classification
Paper and Paperboard
Covers paper, cardboard, boxes, and toilet paper.
Based on Customs Tariff ActUpdated: December 2025
Total Codes352
Dominant RateNewsprint 5%. Boxes/Cartons 12% or 18%.
Includes: Paper, Cartons, Tissue Paper...
How to find the correct HSN Code in Chapter 48?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 48
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What does Chapter 48 Cover?
Covers paper, cardboard, boxes, and toilet paper.
Included
- Newsprint
- Toilet Paper
- Cartons/Boxes
- Registers
Excluded
- Printed BooksGo to Ch 49
Common Confusions
- • Blank Notebook (Ch 48) vs Printed Book (Ch 49): Content decides.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 48
Are cartons 18%?
Yes, mostly 12% or 18%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.