Filter paper HSN Code, Applicability, HSN Code and GST Rate on Filter paper

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
(waste and scrap) <strong>paper</strong> or paperboard	Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter – Testliner (Recycled Liner Board) : Filter Paper And Paperboard	48054000	12%	–	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 – Filter Paper And Paperboard	48232000	18%	–	01/07/2017	–
Filter Blocks, Slabs And Plates, Of Paper Pulp	48120000	18%	–	01/07/2017	–
Filter Blocks, Slabs And Plates, Of Paper Pulp	4812	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	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	–
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%	–	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	48023000	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	48026240	12%	–	01/07/2017	–
Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Other: Other	48219090	18%	–	01/07/2017	–
Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Printed : Paper Tags	48211010	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 – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board	48237020	18%	–	01/07/2017	–
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%	–	01/07/2017	–
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%	–	01/07/2017	–
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%	–	15/11/2017 13/10/2017	–
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%	–	15/11/2017 – 1/07/2017	–
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%	–	15/11/2017 – 1/07/2017	–
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%	–	15/11/2017 – 1/07/2017	–
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%	–	01/07/2017	–
Other vegetable textile fibres; <strong>paper</strong> yarn and woven fabrics of <strong>paper</strong> 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%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

(waste and scrap) paper or paperboard

Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter – Testliner (Recycled Liner Board) : Filter Paper And Paperboard

48054000

12%

–

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 – Filter Paper And Paperboard

48232000

18%

–

01/07/2017

–

Filter Blocks, Slabs And Plates, Of Paper Pulp

48120000

18%

–

01/07/2017

–

Filter Blocks, Slabs And Plates, Of Paper Pulp

4812

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

48026230

12%

–

01/07/2017

–

48025640

12%

–

01/07/2017

–

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%

–

01/07/2017

–

48023000

12%

–

01/07/2017

–

48026240

12%

–

01/07/2017

–

Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Other: Other

48219090

18%

–

01/07/2017

–

Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Printed : Paper Tags

48211010

18%

–

01/07/2017

–

48237020

18%

–

01/07/2017

–

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%

–

01/07/2017

–

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%

–

01/07/2017

–

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%

–

15/11/2017 13/10/2017

–

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%

–

15/11/2017 – 1/07/2017

–

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%

–

15/11/2017 – 1/07/2017

–

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%

–

15/11/2017 – 1/07/2017

–

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%

–

01/07/2017

–

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

–

01/07/2017

–

Understanding Filter Paper HSN Codes for GST Compliance

Filter paper, an indispensable item across various industries from laboratories and food processing to automotive and medical sectors, has specific Harmonized System of Nomenclature (HSN) codes under India’s Goods and Services Tax (GST) regime. Correctly classifying filter paper is crucial for businesses to ensure accurate tax payments and avoid compliance issues.

The HSN classification for filter paper primarily falls under Chapter 48, which covers “Paper and paperboard; articles of paper pulp, of paper or of paperboard.” However, the specific HSN code and its corresponding GST rate can vary depending on the form, processing, and intended use of the filter paper.

Here’s a breakdown of the common classifications for filter paper:

Filter Paper and Paperboard (HSN 48054000): This category often applies to uncoated filter paper and paperboard, typically found in rolls or sheets. These are usually subject to a 12% GST rate. This HSN code often covers general-purpose filter papers, including those used in industrial applications.
Other Filter Paper and Paperboard (HSN 48232000): This HSN code covers filter paper and paperboard that might be cut to size or shape, or in specific strips or rolls not covered by 4805. These types of filter paper, including laboratory-grade filter papers like Whatman filter paper, generally attract a 5% GST rate. This lower rate often reflects their more specialized or retail-oriented nature.
Filter Blocks, Slabs, and Plates of Paper Pulp (HSN 48120000): For more substantial filtering media made from paper pulp, such as filter blocks or slabs used in industrial filtration systems, the HSN code is 48120000. These are typically subject to an 18% GST rate.

It’s vital for businesses to accurately identify the specific characteristics of their filter paper products. The distinction between general rolls/sheets, cut-to-size papers, and thicker pulp blocks determines the applicable HSN code and GST rate. These GST rates have primarily been in effect since July 1, 2017. Always consult the precise description of the HSN code and any relevant GST notifications to ensure perfect compliance.

FAQs

What is the primary HSN Chapter for filter paper?

Filter paper primarily falls under Chapter 48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard).

What are the common GST rates for filter paper?

The common GST rates for filter paper are 5%, 12%, and 18%, depending on the specific type.

What HSN code is used for laboratory filter paper like Whatman?

Laboratory-grade filter paper, including brands like Whatman, often falls under HSN 48232000, attracting a 5% GST rate.

Has the GST rate for filter paper changed recently?

The provided data indicates that the current GST rates for these HSN codes have been in effect since July 1, 2017.

Are industrial filters made of materials other than paper also under Chapter 48?

No, industrial filters made of materials other than paper (e.g., metal, plastic) would fall under different HSN chapters, such as Chapter 84 for machinery parts.

Filter paper HSN Code

Understanding Filter Paper HSN Codes for GST Compliance

HSN Code of similar products

FAQs

What is the primary HSN Chapter for filter paper?

What are the common GST rates for filter paper?

What HSN code is used for laboratory filter paper like Whatman?

Has the GST rate for filter paper changed recently?

Are industrial filters made of materials other than paper also under Chapter 48?