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Free Tools/HSN Code Finder/Chapter 48/HSN 4823
HSN 48234-Digit Heading

HSN 4823: Other paper – GST Rate

HSN 4823 covers other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape. GST on HSN 4823 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 26 tariff items, for example 4823 12 00, 4823 19 00 and 4823 20 00.

Chapter 48: Paper and paperboard, articles of paper pulp, of paper or of paperboard

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 4823

5%CGST 2.5% + SGST 2.5% / IGST 5%

Paper pulp moulded trays; Kites, Paper mache articles

Reference: Schedule I, S. No. 323 (Spec: 4823)
18%CGST 9% + SGST 9% / IGST 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 [other than paper pulp moulded trays, Braille paper, Kites, Paper mache articles]

Reference: Schedule II, S. No. 189 (Spec: 4823)
Other entries in this chapter (3)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Rupee notes or coins when sold to Reserve Bank of India or the government of India

Reference: Schedule EXEMPT, S. No. 131 (Spec: 4 8 or 4907 or 71)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

Reference: Schedule I, S. No. 318 (Spec: 48)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Paper Sacks/Bags and bio-degradable bags

Reference: Schedule I, S. No. 319 (Spec: 39, 48)

Sub-Headings & Tariff Items Under 4823

Showing 32 sub-classification codes with complete hierarchy descriptions.

482312008-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > 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 - Gummed Or Adhesive Paper, In Strips Or Rolls : Self-Adhesive

482319008-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > 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 - Gummed Or Adhesive Paper, In Strips Or Rolls : Other

4823206-Digit Sub-heading

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Filter Paper And Paperboard

482320008-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Filter Paper And Paperboard > Filter Paper And Paperboard

4823406-Digit Sub-heading

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Rolls, Sheets And Dials, Printed For Self- Recording Apparatus

482340008-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Rolls, Sheets And Dials, Printed For Self- Recording Apparatus > Rolls, Sheets And Dials, Printed For Self- Recording Apparatus

482360008-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > 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 - Trays, Dishes, Plates, Cups And The Like, Of Paper And Paperboard

4823616-Digit Sub-heading

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Of Bamboo

482361008-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Of Bamboo > Of Bamboo

4823696-Digit Sub-heading

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other

482369008-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other > Other

4823706-Digit Sub-heading

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Moulded Or Pressed Article Of Paper Pulp :

482370108-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Moulded Or Pressed Article Of Paper Pulp : > Paper Pulp Moulded Trays

482370208-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Moulded Or Pressed Article Of Paper Pulp : > Wood Pulp Board

482370308-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Moulded Or Pressed Article Of Paper Pulp : > Articles Made Of Paper Mache Other Than Artware And Moulded Or Pressed Goods Of Wood Pulp

482370908-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Moulded Or Pressed Article Of Paper Pulp : > Other

4823906-Digit Sub-heading

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other :

482390118-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Braille Paper

482390128-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Cellulose In Sole Board Or Sheet

482390138-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Packing And Wrapping Paper

482390148-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Paper For Cigarette Filter Tips

482390158-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Paper Cone For Loud Speaker

482390168-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Patterns Made Of Papers For Leather Footwear, Leather Garments And Goods

482390178-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Patterns Made Of Paper For Articles Of Apparel And Clothing Accessories

482390188-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Products Consisting Of Sheets Of Paper Or Paperboard, Impregnated, Coated Or Covered With Plastics (Including Thermoset Resins Or Mixtures Thereof Or Chemical Formulations Containing Melamine, Phenol Or Urea Formaldehyde With Or Without Curing Agents Or Catalysts), Compressed Together In One Or More Operations

482390198-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Decorative Laminates

482390218-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Pre-Punched Cards

482390228-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Monotype And Newstape Paper In Strips With Perforated Edges, Not Exceeding 15Cm In Width

482390238-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Typewriting Paper Cut To Size

482390308-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Plain Or Embossed Seals Made Of Paper, Laminated Paper Or Paper Gaskets

482390408-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Kites

482390908-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other : > Other

Other Headings in Chapter 48

HSN 4801
Newsprint, In Rolls Or Sheets
HSN 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
HSN 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
HSN 4804
Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4802
HSN 4805
Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter:
HSN 4806
Vegetable Parchment, Greaseproof Papers, Tracing Papers And Glassine And Other Glazed Transparent Or Translucent Papers, In Rolls Or Sheets
HSN 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
HSN 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
HSN 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
HSN 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
HSN 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
HSN 4812
Filter Blocks, Slabs And Plates, Of Paper Pulp
HSN 4813
Cigarette Paper, Whether Or Not Cut To Sizeor In The Form Of Booklets Or Tubes
HSN 4814
Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper
HSN 4815
Omitted
HSN 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
HSN 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
HSN 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
HSN 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
HSN 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
HSN 4821
Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed
HSN 4822
Bobbins, Spools, Cops And Similar Supports Of Paper Pulp, Paper Or Paperboard (Whether Or Not Perforated Or Hardened)
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