Copy paper HSN Code : Applicability, HSN Code and GST Rate on Copy paper

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
(waste and scrap) <strong>paper</strong> or paperboard	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 – Other : Other	48169090	18%	–	01/07/2017	–
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 – Carbon Or Similar Copying Papers : Other	48091090	18%	–	01/07/2017	–
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 – Carbon Or Similar Copying Papers	48161000	18%	–	01/07/2017	–
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 – Self-Copy Paper : Paper For Fax Machine	48162020	18%	–	01/07/2017	–
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	4816	18%	–	01/07/2017	–
Self-Copy Paper	481620	18%	–	01/07/2017	–
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 – Self-Copy Paper : Duplicating Paper, Cut To Size	48162010	18%	–	01/07/2017	–
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 Self-Copy Paper	48092000	18%	–	01/07/2017	–
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 – Carbon Or Similar Copying Papers : Manifold Paper	48091010	18%	–	01/07/2017	–
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 – Self-Copy Paper : Other	48162090	18%	–	01/07/2017	–
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 Other	48099000	18%	–	01/07/2017	–
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	4809	18%	–	01/07/2017	–
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 Duplicator Stencils	48163000	18%	–	01/07/2017	–
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 – Other : Calculating Machine Paper In Rolls And Strips Not Exceeding 15	48169020	18%	–	01/07/2017	–
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 – Other : Other Copying Or Transfer Papers (Excluding Printed Transfer)	48169010	18%	–	01/07/2017	–
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 : Other	48239090	18%	–	01/07/2017	–
Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set	48201090	18%	–	01/07/2017	–
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	48021010	12%	–	01/07/2017	–
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%	–	01/07/2017	–
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%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

(waste and scrap) <strong>paper</strong> or paperboard

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 – Other : Other

48169090

18%

–

01/07/2017

–

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 – Carbon Or Similar Copying Papers : Other

48091090

18%

–

01/07/2017

–

48161000

18%

–

01/07/2017

–

48162020

18%

–

01/07/2017

–

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

4816

18%

–

01/07/2017

–

Self-Copy Paper

481620

18%

–

01/07/2017

–

48162010

18%

–

01/07/2017

–

48092000

18%

–

01/07/2017

–

48091010

18%

–

01/07/2017

–

48162090

18%

–

01/07/2017

–

48099000

18%

–

01/07/2017

–

4809

18%

–

01/07/2017

–

48163000

18%

–

01/07/2017

–

48169020

18%

–

01/07/2017

–

48169010

18%

–

01/07/2017

–

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 : Other

48239090

18%

–

01/07/2017

–

Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set

48201090

18%

–

01/07/2017

–

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

48021010

12%

–

01/07/2017

–

48026230

12%

–

01/07/2017

–

48025640

12%

–

01/07/2017

–

Understanding the HSN Code for Copy Paper

When it comes to making duplicates or using specialized paper for copying purposes, understanding the relevant Harmonized System of Nomenclature (HSN) code is essential for GST compliance. The provided data highlights that “copy paper” isn’t a single category, and the classification depends on the type of paper. Let’s clarify the HSN codes for different kinds of copy paper.

Exploring HSN Codes for Various Copy Papers

The data primarily classifies different types of copy paper under Chapter 48 ((waste and scrap) paper or paperboard), with varying headings:

Carbon Paper, Self-Copy Paper, and Other Copying or Transfer Papers (18% GST): Heading 4816 covers these types of papers (other than those of heading 4809). Specific HSN codes include:
- 48169090: Other: Other
- 48161000: Carbon Or Similar Copying Papers
- 48162020: Self-Copy Paper: Paper For Fax Machine
- 4816 (General heading)
- 48162010: Self-Copy Paper: Duplicating Paper, Cut To Size
- 48162090: Self-Copy Paper: Other
- 48163000: Duplicator Stencils
- 48169020: Other: Calculating Machine Paper In Rolls And Strips Not Exceeding 15
- 48169010: Other: Other Copying Or Transfer Papers (Excluding Printed Transfer) All these sub-codes under heading 4816 attract an 18% GST rate.
Carbon or Similar Copying Papers (18% GST): Heading 4809 also covers carbon paper and similar copying papers, whether or not printed, in rolls or sheets. Specific HSN codes include:
- 48091090: Carbon Or Similar Copying Papers: Other
- 48092000: Self-Copy Paper
- 48091010: Carbon Or Similar Copying Papers: Manifold Paper
- 48099000: Other
- 4809 (General heading) All these sub-codes under heading 4809 also attract an 18% GST rate.
Manifold Business Forms with Interleaved Carbon Sets (18% GST): HSN code 48201090 under Chapter 48 (Registers, Account Books…) covers these forms and has an 18% GST rate.
Uncoated Paper for Writing and Printing (12% GST): Interestingly, HSN codes 48021010, 48026230, and 48025640 refer to uncoated paper used for writing and printing, with a lower GST rate of 12%. Standard copier paper used in laser and inkjet printers might fall under this category if it’s uncoated.

FAQs

Under which HSN chapter is copy paper classified?

Copy paper is primarily classified under Chapter 48 of the HSN code.

Are there different HSN codes for different types of copy paper?

Yes, the data distinguishes between carbon paper, self-copy paper, manifold paper, and even plain uncoated paper that can be used for copying.

What is the GST rate for carbon paper and self-copy paper?

Carbon paper and self-copy paper (under HSN headings 4809 and 4816) generally attract an 18% GST rate.

What is the GST rate for standard uncoated copier paper used in printers?

Standard uncoated copier paper, if classified under HSN codes like 48021010, 48026230, or 48025640 (uncoated paper for writing and printing), has a GST rate of 12%.