Copier paper is one of the most widely used products in offices, educational institutions, and businesses today. Knowing the correct HS Code or HSN Code is crucial for both businesses and import-export operations. Below, we have highlighted the HS Code and GST rates applicable to copier paper according to different categories.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision in 2025 |
| Paper and Paperboard | 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 | 48026230 | 12% | – | 01/07/2017 | 5% or 18% |
| Paper and Paperboard | 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 | 48025640 | 12% | – | 01/07/2017 | 5% or 18% |
| Paper and Paperboard | 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 (Including Square) Sheets | 48103920 | 12% | – | 01/07/2017 | 5% or 18% |
| Paper and Paperboard | 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 | 48023000 | 12% | – | 01/07/2017 | 5% or 18% |
| Paper and Paperboard | Uncoated Paper and Paperboard, In Rolls or Sheets for 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; | 48026240 | 12% | – | 01/07/2017 | 5% or 18% |
| (waste and scrap) paper or paperboard | Paper or Paperboard Labels of All Kinds, Whether or Not Printed – Other | 48219090 | 18% | – | 01/07/2017 | – |
| (waste and scrap) paper or paperboard | Paper Or Paperboard Labels of All Kinds, Whether or Not Printed – Printed: Paper Tags | 48211010 | 18% | – | 01/07/2017 | – |
| (waste and scrap) paper or paperboard | Other Paper, Paperboard, Cellulose Wadding and Webs of Cellulose fibres, Cut to Size or Shape – Wood Pulp Board | 48237020 | 18% | – | 01/07/2017 | – |
| (waste and scrap) paper or paperboard | Paper, Paperboard, Coated, Impregnated, Surface-Coloured, Surface-Decorated or Printed, In Rolls or Rectangular Sheets, of Any Size, Other Than Goods of the Kind described in head | 48114900 | 18% | – | 01/07/2017 | 5% or 18% |
| (waste and scrap) paper or paperboard | Cartons, Boxes, Cases, Bags and Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding or Webs of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper or Paperboard of a Kind Used In Offices, Shops or the Like – Other Sacks | 48194000 | 18% | – | 01/07/2017 | – |
| (waste and scrap) paper or paperboard | 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 | 48119091 | 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 | – |
| Handmade Paper | Hand-Made Paper and Paperboard | 480210 | 12% | – | 01/07/2017 | – |
| Transparent Paper | Vegetable Parchment, Greaseproof Papers, Tracing Papers and Glassine, In Rolls or Sheets – Tracing Papers | 48063000 | 18% | – | 01/07/2017 | 5% or 18% |
| 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 – Mica Paper or Reconstituted Mica Paper | 68149040 | 18% | – | 15/11/2017 | – |
| 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 – Moulded Glass Bonded or Glass Bonded Mica | 68149050 | 18% | – | 15/11/2017 | – |
| 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) | 82142090 | 18% | – | 15/11/2017 – 01/07/2017 | – |
| Photographic or cinematographic goods | Photographic Film in Rolls, Sensitized, Unexposed, of Any Material other than Paper, Paper-Board or Textiles; Instant Print Film in Rolls, Sensitized, Unexposed – Other Film for Colour Photography (Polychrome): of a Width Not Exceeding 16 Mm and of a Length | 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 – of Other Vegetable Textile Fibres: Dyed | 53110013 | 5% | – | 01/07/2017 | 5% or 18% |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles, modelling pastes, dental waxes” and dental preparations with a basis of | 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 | – |
Conclusion
Knowing the HSN code and GST rate of copier paper brings transparency in conducting business, filing tax returns, and international transactions. According to the new rules, some codes and rates have been revised as of September 22, 2025. Therefore, traders and importers should be prepared according to the latest GST update. To get expert assistance in GST registration or filing your GST returns on time, or get market insights, visit https://corpbiz.io/.
Read more – All HS Codes or HSN Codes for milk with GST Rates
Frequently Asked Questions about HSN Codes for Copier Paper
What is the HSN code for A4 copier paper?
The HSN code of A4 copier paper is 48025690. It is specifically applicable to copier paper of 70 GSM to 80 GSM. This code is to be used during GST filing or import-export in business. The revised rates for this code have come into effect from September 22, 2025.
What is the GST rate on copier paper?
As per the current rules, 18% GST is applicable on copier paper. Earlier, it was 12%, but from 22 September 2025, the rate has been revised to 18%. Therefore, traders or distributors should reflect this change in their invoices and accounting systems.
How much tax is to be paid for A4 copier paper 70 GSM?
70 GSM A4 copier paper has an HSN code of 48025690, and 18% GST has been levied on it. Earlier its rate was 12%, but it has been increased in the new tax policy. Tax will have to be paid based on this rate on import, export, or domestic purchase and sale.
How much CESS applies to copier paper?
No additional CESS applies to copier paper. Only the basic GST rate is applicable. Traders will pay only 18% GST. However, if there are changes in environmental or industrial policies in the future, a separate CESS may be added.
Is the HS code for printer paper and copier paper the same?
Yes, generally the HS code of A4-size printer paper and copier paper is the same, i.e. 48025690. However, if it is a special coated or special-use paper, such as photo print paper, then a different HS code may apply. So, it is always important to check the code according to the type of paper.
Do you have to pay customs duty separately when importing copier paper?
Yes, when importing copier paper, you will have to pay GST and customs duty. The duty rate depends on the HSN code and the type of paper. However, the GST part will be applicable at the time of sale within India. Many traders get confused, so it is important to check the customs rate chart in advance.
Is Input Tax Credit (ITC) available at the time of sale of copier paper?
Yes, copier paper traders can claim Input Tax Credit (ITC). The GST paid on raw materials or any other cost can be adjusted at the time of your sale. However, to get ITC, it is mandatory to file a correct GST return and keep all invoices properly.
Will GST be different if copier paper is used in a printing house?
No, the same GST rate (currently 18%) is applicable if a printing house buys copier paper. However, if printing services are provided (such as printing books or official documents), a different GST rate may be applicable to the service. One rate is charged on paper, and another rate is charged on the service.
Do wholesalers get a different discount on copier paper?
In terms of GST rate, there is no different rate for wholesalers or retailers. The same rate applies to everyone. However, wholesalers can get a discount from the manufacturer due to purchasing in large quantities, but GST will have to be calculated on the entire invoice value.
Is there a different GST benefit on eco-friendly paper?
Currently (after September 22, 2025), there is no separate GST exemption for eco-friendly or recycled copier paper. These are also taxable at the same rate (18%) as regular copier paper. However, in the future, the government may provide concessions on such products as part of its green policy.
Do schools or educational institutions get tax exemptions on purchasing copier paper?
No, even educational institutions must pay the regular GST rate (18%). However, if they are registered entities and file GST returns, they can claim input tax credit. Generally, tax exemption is applicable only for educational services, but not for stationery products.
How does GST apply if a company exports copier paper?
Copier paper is generally considered a zero-rated supply for exports. This means that the exporter does not have to pay GST but can get the input tax credit back as a refund. This is a big advantage for exporters, as it helps them compete in the international market.
How to pay GST if you sell copier paper online?
If you sell copier paper on an online platform (like Amazon, Flipkart), the seller must pay the same 18% GST. However, the E-commerce Operator (ECO) also deducts a small portion as TCS (Tax Collected at Source) from the GST collection. The seller has to adjust it in the monthly return.
Can small traders take up the composition scheme for selling copier paper?
Yes, small traders whose annual turnover is within the government-prescribed limit (currently ₹1.5 crore) can go for the composition scheme. However, traders in the composition scheme cannot claim input tax credit and must pay tax at a fixed rate (about 1%).
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