Printed paper HSN Code

Understanding the Printed Paper HSN Code: Your Guide to GST Compliance

In the world of goods and services, every product needs a specific identification number for taxation and trade purposes. For anything involving “printed paper,” this identifier is the HSN (Harmonized System of Nomenclature) code. Whether you’re dealing with labels, specialized copying paper, or even materials backed with paper, understanding the correct HSN code is vital for accurate GST (Goods and Services Tax) application.

Let’s explore the various HSN codes related to printed paper, as well as their associated GST rates.

HSN Codes for Printed Paper Products

The term “printed paper” can encompass a wide array of products. Here’s a breakdown of key HSN codes you might encounter:

• Paper or Paperboard Labels of All Kinds (Printed): If you’re dealing with paper labels that have been printed, such as Paper Tags, they fall under HSN code 48211010. These are specifically for labels made of paper or paperboard that feature printing.
  • GST Rate: 18%
• Other Copying or Transfer Papers (Excluding Printed Transfer): This category covers papers like carbon paper, self-copy paper, and other copying or transfer papers. While they are designed for transferring images, if they are not already printed transfer papers, they belong here. The HSN code is 48169010.
  • GST Rate: 18%
• Woven Fabrics of Paper Yarn (Printed): Interestingly, paper can also be spun into yarn and woven into fabrics. If these woven fabrics of paper yarn are printed, their HSN code is 53110024. This falls under the chapter for “Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.”
  • GST Rate: 5%

HSN Codes for Printed Materials Backed with Paper

The HSN system also accounts for materials that are backed with paper and might be printed:

• Aluminium Foil (Whether or Not Printed or Backed with Paper, Paperboard, Plastics or Similar Backing Materials) – Printed: Aluminium foil, when it is printed and potentially backed with paper or similar materials, has several specific HSN codes within Chapter 76 (“Aluminium and articles thereof”). For printed aluminium foil that is not backed, the HSN code is 76071995. Other variations exist based on whether it’s backed, embossed, or cut-to-shape.
  • GST Rate: 18% for all listed aluminium foil categories.
• Copper Foil (Whether or Not Printed or Backed with Paper, Paperboard, Plastics or Similar Backing Materials) – Not Backed or Backed: Similarly, copper foil that is printed and/or backed with paper falls under Chapter 74 (“Copper and articles thereof”). For copper foil that is not backed and made of refined copper, the HSN code is 74101100. For backed copper foil of refined copper, it’s 74102100. Copper alloys also have specific codes.
  • GST Rate: 18% for all listed copper foil categories.

All the mentioned GST rates became effective on July 1, 2017, indicating a consistent application since the introduction of GST. No CESS charges are indicated for these categories in the provided data.