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. <\/p>\n\n\n\n
4802 (Uncoated paper\/paperboard): Mostly 18% post-reform, with some handmade varieties at 5%; A4\/copier paper at 12% or 5% per sources. <\/p>\n\n\n\n
3405 (Polishes, creams for footwear\/furniture\/metal): 18%. <\/p>\n\n\n\n
6814 (Worked millstones, grindstones): 18%. <\/p>\n\n\n\n
3702 (Photographic film in rolls): 18%. <\/p>\n\n\n\n
8214 (Articles of cutlery\/base metal): 18% (paper knives\/tools). <\/p>\n\n\n\n
5311 (Woven fabrics of bast\/leaf fibers): 5%. 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. <\/p>\n\n\n\n As per the data: <\/p>\n\n\n\n
<\/p>\n\n\n\nChapter<\/strong> <\/td> Description<\/strong> <\/td> HSN Code<\/strong> <\/td> Rate (%)<\/strong> <\/td> CESS (%)<\/strong> <\/td> Effective Date<\/strong> <\/td> Rate Revision<\/strong> <\/td><\/tr> (waste and scrap) paper or paperboard <\/td> 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 <\/td> 48026230 <\/td> 12% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> 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 <\/td> 48025640 <\/td> 12% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> 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 <\/td> 48103920 <\/td> 12% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> 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 <\/td> 48023000 <\/td> 12% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> 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 <\/td> 48026240 <\/td> 12% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Other: Other <\/td> 48219090 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Printed : Paper Tags <\/td> 48211010 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> 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 <\/td> 48237020 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> 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 <\/td> 48114900 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> 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 <\/td> 48194000 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 5% <\/td><\/tr> 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 <\/td> 48119091 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> Hand-Made Paper And Paperboard <\/td> 480210 <\/td> 12% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> Vegetable Parchment, Greaseproof Papers, Tracing Papers And Glassine And Other Glazed Transparent Or Translucent Papers, In Rolls Or Sheets Tracing Papers <\/td> 48063000 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> 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<\/a> o <\/td> 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 <\/td> 3405 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> Miscellaneous articles of base metal <\/td> 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 <\/td> 83059010 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> Articles of stone, plaster, cement, asbestos, mica or similar materials <\/td> 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 <\/td> 68149040 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> 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 <\/td> 68149050 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal <\/td> 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 <\/td> 82142090 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> Photographic or cinematographic goods <\/td> 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 <\/td> 37025290 <\/td> 18% <\/td> – <\/td> 22\/09\/2025 <\/td> 18% <\/td><\/tr> Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn <\/td> 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 <\/td> 53110013 <\/td> 5% <\/td> – <\/td> 22\/09\/2025 <\/td> 5% <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n Conclusion <\/h2>\n\n\n\n
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