Tissue paper HSN Code
GST rates and HSN code for Tissue paper.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| (waste and scrap) <strong>paper</strong> or paperboard | 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, Surfacedecor | 4803 | 18% | – | 01/07/2017 | – |
| 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-Deco | 48030090 | 18% | – | 01/07/2017 | – | |
| 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-Deco | 48030010 | 18% | – | 01/07/2017 | – | |
| 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 | 480300 | 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 | – |
Tissue Paper HSN Codes: More Than Just Soft Sheets
While we commonly associate tissue paper with everyday hygiene, its classification under the Harmonized System of Nomenclature (HSN) code reveals a broader scope. This blog post explores the relevant HSN codes for tissue paper based on the provided data, highlighting the applicable Goods and Services Tax (GST) rates.
Identify HSN Codes For Household And Sanitary Tissue Paper
Tissue paper intended for household or sanitary use falls under Chapter 48:
- 4803: This heading specifically covers “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 1 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets.
- Specific sub-classifications under this heading, such as 48030090 and 48030010, also fall under this broad category.
- The GST rate applicable to all these classifications of household and sanitary tissue paper is 18% (effective from 01/07/2017).
Note Other Paper Categories With Different GST Rates
The data also includes other paper and paperboard categories with varying GST rates, which are distinct from standard tissue paper:
- Uncoated paper and paperboard used for writing, printing, or graphic purposes (under HSN 4802) have a GST rate of 12%. Examples include 48026230, 48025640, 48023000, 48026240.
- Paper and paperboard coated with kaolin or other inorganic substances (HSN 48103920) also have a GST rate of 12%.
- Paper or paperboard labels (under HSN 4821) have a GST rate of 18%. Examples include 48219090 and 48211010.
- Moulded or pressed articles of paper pulp like wood pulp board (HSN 48237020) attract 18% GST.
- Coated, impregnated, covered, surface-coloured, surface-decorated, or printed paper and paperboard (HSN 48114900) have an 18% GST rate.
- Vegetable parchment, greaseproof papers, tracing papers, and glassine (under HSN 4806) have GST rates of either 18% (e.g., 48063000, 48064090, 48061000) or 12% (e.g., 48064010, 48062000).
- Woven fabrics of paper yarn (under HSN 53110013) have a GST rate of 5%.
These distinctions highlight that “paper” encompasses a wide range of products with different tax implications.
Identify Other Products Related To Paper
The data also includes seemingly unrelated items where “paper” is a component or feature:
- Polishes and creams, whether or not in the form of paper (HSN 3405) have a GST rate of 18%.
- Paper clips (HSN 83059010) attract 18% GST.
- Micapaper or reconstituted mica paper (HSN 68149040) has an 18% GST rate.
- Paper knives (part of manicure/pedicure sets under HSN 82142090) have an 18% GST rate.
- Photographic film other than paper (HSN 37025290) has an 18% GST rate.
These examples illustrate the diverse ways “paper” and related terms appear in the HSN classification.
Understand Consistent GST Rate For Tissue Paper
The provided data clearly indicates that toilet or facial tissue stock, towel or napkin stock, and similar paper for household or sanitary purposes (falling under HSN code 4803) consistently attract a Goods and Services Tax (GST) rate of 18%.
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