HSN code for kagaz.
Kagaz is classified under HSN code 48 (PAPER AND PAPERBOARD, ARTICLES OF PAPER PULP, OF PAPER). The GST rate is 5%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
gst rates for kagaz
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 5% | 2.5% + 2.5% | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | Sch I S.No 3189/2025-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Paper Sacks/Bags and bio-degradable bags | Sch I S.No 3199/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 5%
Intra-state sale of ₹10,000 at 5% GST
- Taxable value₹10,000
- CGST @ 2.5%₹250
- SGST @ 2.5%₹250
- Invoice total₹10,500
Inter-state sale of ₹1,00,000 at 5% GST
- Taxable value₹1,00,000
- IGST @ 5%₹5,000
- Invoice total₹1,05,000
more specific codes under 48
- 4801NEWSPRINT, IN ROLLS OR SHEETS
- 4802UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPO
- 4803TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR
- 4804UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 O
- 4805OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED T
- 4806VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRAN
- 4807COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETH
- 4808PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRIN
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Full detail — official text, every sub-code and rate history — on the HSN 48 code page → · chapter 48 — PAPER AND PAPERBOARD, ARTICLES OF PAPER PULP, OF P
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing