Paper roll HSN Code

Understanding Paper Roll HSN Codes and GST Rates

Paper rolls are ubiquitous, from giant industrial reels used in printing presses to small thermal paper rolls for billing machines. For businesses dealing with these versatile products, correctly identifying their Harmonized System of Nomenclature (HSN) codes and the corresponding Goods and Services Tax (GST) rates is crucial for seamless operations and compliance. The classification of a “paper roll” depends heavily on the type and intended use of the paper.

The Core of Paper Roll Classification: Uncoated Paper

Most paper rolls for writing, printing, or graphic purposes are classified under HSN Chapter 48: “(waste and scrap) paper or paperboard.” The detailed descriptions within this chapter pinpoint various types of uncoated paper and paperboard, specifically mentioning their availability “In Rolls Or Rectangular (Including Square) Sheets Of Any Size.”

Generally, these types of paper rolls attract a 12% GST rate, effective from July 1, 2017. The provided data lists numerous specific HSN codes under this broad category, indicating the detailed sub-classifications based on weight, composition, or specific characteristics:

• 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: This overarching description applies to a vast array of paper rolls, including:
  • 48026230
  • 48025640
  • 48023000
  • 48026240
  • 4802 (broader category)
  • 48025570
  • 48025710
  • 48026130
  • 48026920
  • 48025830
  • 48026290
  • 48025440
  • 48025650
  • 48025750
  • 48025560
  • 48025610
  • 48026140
  • 48026210
  • 48026190
  • 48025530

These codes cover everything from bond paper for printers to specific types of paperboard, all when presented in roll form. The key is that they are “uncoated” and intended for writing, printing, or other graphic purposes.

Key Takeaway for Paper Rolls

The critical factor in determining the HSN code and GST rate for a “paper roll” is its specific type and characteristics, particularly whether it is coated or uncoated, and its primary intended use (writing, printing, or graphic purposes). Based on the provided data, a significant portion of general paper rolls fall under the 12% GST slab.

For businesses, ensuring the correct HSN classification is not just about compliance but also about accurate billing and smooth trade. Always refer to the most specific description that matches your paper roll product.

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