Enterslice
HSN CODE

All HS Codes or HSN Codes for Copier Paper with GST Rates in 2025 

Narendra Kumar
08 Dec, 2025 08 Dec, 2025
HSN CODE

GST rates for HSN Chapters 4802, 3405, 6814, 3702, 8214, and 5311, along with the specified subcodes, are primarily 18% under 2025 reforms effective September 22, except noted for paper products (5-12%) and select items.​ 

Chapter Rates Overview 

4802 (Uncoated paper/paperboard): Mostly 18% post-reform, with some handmade varieties at 5%; A4/copier paper at 12% or 5% per sources.​ 

3405 (Polishes, creams for footwear/furniture/metal): 18%.​ 

6814 (Worked millstones, grindstones): 18%.​ 

3702 (Photographic film in rolls): 18%.​ 

8214 (Articles of cutlery/base metal): 18% (paper knives/tools).​ 

5311 (Woven fabrics of bast/leaf fibers): 5%. 
 
 

Chapter Description HSN Code Rate (%) CESS (%) Effective Date Rate Revision 
(waste and scrap) paper or paperboard 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; Han 48026230 12% – 22/09/2025 18% 
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; Han 48025640 12% – 22/09/2025 18% 
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 (Includ 48103920 12% – 22/09/2025 18% 
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; Han 48023000 12% – 22/09/2025 18% 
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; Han 48026240 12% – 22/09/2025 18% 
Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Other: Other 48219090 18% – 22/09/2025 18% 
Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Printed : Paper Tags 48211010 18% – 22/09/2025 18% 
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 – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board 48237020 18% – 22/09/2025 18% 
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 Head 48114900 18% – 22/09/2025 18% 
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 Or The Like – Other Sacks 48194000 18% – 22/09/2025 5%  
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 Head 48119091 18% – 22/09/2025 18% 
Hand-Made Paper And Paperboard 480210 12% – 22/09/2025 18% 
Vegetable Parchment, Greaseproof Papers, Tracing Papers And Glassine And Other Glazed Transparent Or Translucent Papers, In Rolls Or Sheets Tracing Papers 48063000 18% – 22/09/2025 18% 
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coate 3405 18% – 22/09/2025 18% 
Miscellaneous articles of base metal Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal; Staples In Strips (For Example, For Offices, Upholstery, Packaging), Of Base Metal – Other, Including Parts:Pins 83059010 18% – 22/09/2025 18% 
Articles of stone, plaster, cement, asbestos, mica or similar materials Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Micapaper Or Reconstituted Mica Paper 68149040 18% – 22/09/2025 18% 
Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Moulded Glass Bonded Or Glass Bonded Mica 68149050 18% – 22/09/2025 18% 
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Manicure Or Pedicure Sets And Instruments (Including Nail F 82142090 18% – 22/09/2025 18% 
Photographic or cinematographic goods Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt 37025290 18% – 22/09/2025 18% 
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn Woven Fabrics Of Other Vegetable Textile Fibres; Woven Fabrics Of Paper Yarn Woven Fabrics Of Other Vegetable Textile Fibres; Woven Fabrics Of Paper Yarn : Of Other Vegetable Textile Fibres : Dyed 53110013 5% – 22/09/2025 5% 

Conclusion  

The GST rate in 2025 for Copier Paper and paper-based office consumables under 18% GST slab, implies policy alignment towards uniform taxation across manufactured paper goods.  

READ  Yarn Of Combed Wool - GST Rates & HSN Code 5107

As per the data: 

  • All common copier papers under HSN 4802 and HSN 4810 including A4 writing/printing sheets have revised 18% GST rate in 2025.  
  • Specialty coated and treated papers (HSN 48103920, HSN 48114900, HSN 48119091) is taxed at 18% GST rate. 
  • Paper labels, moulded pulp stationery items, office stationery paper products (HSN 4821, HSN 4823) taxed at 18% GST rate.  
  • Packing paper products under HSN 48194000, where 5% concessional rate remains consistent for packaging not copier use.  
  • Handmade paper HSN 480210 is taxed at 18% GST rate. 
  • Non-paper office-related accessory classifications such as: 
  • Polishes (HSN 3405) 
  • Metal Stationery (93059010) 
  • Cutlery tools including paper knives (8214) 
  • Photographic rolls (37025290) 
  • Mica-based processing sheets (6814) 

To get expert help in GST registration, consult our experts at Enterslice.  

FAQs 

  1. What is HSN code and why is it important in determining GST rates? 

    HSN code is an internationally accepted product classification system. The government uses this code to understand the type of product to fix GST rates. The HSN code ensures that all products in the same category have the same rate. Therefore, the HSN code is very important for correct billing and tax calculation. 

  2. Why has the GST rate of HSN Chapter 4802 (Uncoated Paper) been made 18%? 

    As per the rationalization of 2025, a uniform tax has been imposed on most printing and packaging grade papers. So, the 18% rate has been fixed on most products of 4802. However, handmade or special types of paper still have a 12% rate. This also makes it easier for traders to avail input credit. 

  3. Is the 12% or 5% rate ever applicable to 4802 or 4802 subcodes? 

    Yes, some specific papers, such as handmade paper (HSN 480210) can still be charged 12% GST. Again, in the case of A4/copier paper, it was 12% earlier, but there have been some changes in various notifications. So, it is important to see the CBIC update for specific products. 

  4. Is HSN 3405 (Polishes and Creams) 18% GST in all cases? 

    Yes. Various polishes/creams for shoes, furniture, metal, or household use, all fall under the 18% rate. These are considered “finished chemical products.” Therefore, the rate has been kept almost the same throughout the chapter. 
     

  5. Why has the 18% rate been maintained in HSN 6814 (Millstones and Abrasive Wheels)? 

    These products are used in machinery, grinding, cutting or industrial factories. They are considered “industrial goods.” Therefore, if the rate is kept at 18%, input tax credit is easily available, and the supply chain is not disrupted. 

  6. Why is the government keeping the rate of 18% on Photographic film (HSN 3702)? 

    Photographic film is now mainly used for professional and industrial purposes. Although its use is limited, it is a technology-based product, so it has been kept at the standard rate of 18%. Its rate has been the same for a long time, so there is no complexity in the classification of the product. 

  7. Why is there always 18% GST on Cutlery or Manicure Sets (HSN 8214)? 

    These products fall under the “articles of base metal” category. They are generally considered as general consumer products, but due to their high production cost and metal price, the 18% rate has been kept fixed in the long term. This also maintains the ITC benefit of traders

  8. Why is 5% GST applicable on HSN 5311 (Bast Fibre Fabric)? 

    The government has always considered jute and other natural fiber textiles as an agri-supported category. These products are associated with cottage and small industries. Hence, the 5% rate has been kept to keep the prices low for both the producer and the consumer. 

  9. Why 5% GST on Paper bags (HSN 48194000)? 

    Paper bags are widely used in the market as an eco-friendly alternative. The government keeps a low rate on such products to reduce plastic. Hence, most of the paper bags under 48194000 are charged 5% GST, which is also beneficial for MSMEs and small manufacturers. 

  10. Are these rates permanent or can they be changed again in the future? 

    Once the GST rate is fixed, it usually remains the same for a long time. However, the GST Council can make changes in the future based on the market situation, industry demand, input cost or environmental policies. Hence, it is necessary to regularly check the CBIC notifications. 

  11. Why are there differences in rates for different subcodes? 

    Even within the same chapter, the grade, use, raw material, or processing method of the product may differ. For this, different rates are fixed according to the subcode. For example, some papers are 18%, but the rate on eco-friendly paper bags is only 5%. It depends on the nature of the product and national policy. 

  12. How will traders understand which rate is applicable to their product? 

    You will determine the HSN code by looking at the exact description of the product. Then you have to follow the CBIC notification or the rate table on the GST portal. If in doubt, it is better to consult a professional or tax consultant. 

READ  All HS Codes or HSN Codes for lubricants with GST Rates

Trending Posted

Get Started Live Chat