GST on Paper & Paper Products — 0% Books, 5% Newsprint, 12% Notebooks & Packaging
Updated: 3 June 2026 | CGST Act | Chapter 48 & 49 HSN
GST on paper depends on the type: 0% on printed books, maps and newspapers (HSN 4901–4902, 4905); 5% on newsprint (HSN 4801); 12% on most paper and paper products including writing paper, kraft paper, tissue paper, toilet paper, notebooks, cardboard boxes and paper bags (Chapter 48); 18% on stationery items (pens, pencils, markers). Input Tax Credit on paper is available to registered businesses for taxable supplies.
0% GST
Printed books, textbooks, newspapers, maps and atlases are fully exempt from GST.
Only printed books (HSN 4901) are 0% — blank notebooks are 12%, e-books are 18%. Newsprint paper for newspaper printing: 5%.
Only printed books (HSN 4901) are 0% — blank notebooks are 12%, e-books are 18%. Newsprint paper for newspaper printing: 5%.
GST Rate on Paper — Complete Rate Chart
| Paper / Product | HSN Code | GST Rate | Notes |
|---|---|---|---|
| Newsprint (for newspaper printing) | 4801 | 5% | Uncoated, used by newspaper publishers |
| Printed books (textbooks, novels, religious) | 4901 | 0% | Fully printed — not blank or partially printed |
| Newspapers, journals, periodicals | 4902 | 0% | Printed dailies and weeklies |
| Music printed or in manuscript | 4904 | 0% | Sheet music |
| Maps, atlases, hydrographical charts | 4905 | 0% | Including globes |
| Writing paper / printing paper (uncoated) | 4802 | 12% | A4, letterhead, copier paper |
| Kraft paper and kraft paperboard | 4804 | 12% | Brown packaging paper |
| Tissue paper, crepe paper | 4803 | 12% | Facial tissue raw material |
| Toilet paper, tissue rolls, paper napkins | 4818 | 12% | Consumer hygiene paper |
| Notebooks, exercise books, registers | 4820 | 12% | Includes diaries and planners |
| Cardboard, corrugated board | 4808 | 12% | Industrial packaging |
| Cartons, boxes, bags (paper/paperboard) | 4819 | 12% | Packaging boxes, paper bags |
| Envelopes, letter pads | 4817 | 12% | Mailing stationery |
| Paper labels, self-adhesive | 4821 | 12% | Product labelling |
| Coated/glossy printing paper | 4810 | 12% | Art paper for magazines |
| Wallpaper | 4814 | 12% | Decorative paper |
| Paper cups and paper plates | 4823 | 12% | Disposable foodservice |
| Pens, pencils, markers (stationery) | 9608/9609 | 18% | Writing instruments |
| E-books / digital publications | Service | 18% | Digital content — taxed as electronic service |
ITC Rules for Paper Industry — Publishers & Printers
| Business Type | Input (Paper) | Output | ITC Available? |
|---|---|---|---|
| Book publisher (only books) | Paper, printing costs | Printed books — 0% (exempt) | No — exempt supply blocks ITC under Sec 17(2) |
| Magazine / diary publisher | Paper, printing costs | Magazines/diaries — 12% GST | Yes — fully available |
| Mixed publisher (books + magazines) | Paper | Mix of 0% + 12% | Proportionate ITC only (Rule 42) |
| Job printer (printing services) | Paper, ink, machinery | Printing services — 18% GST | Yes — fully available |
| Paper bag manufacturer | Kraft paper | Paper bags — 12% GST | Yes — fully available |
| Stationery retailer | Notebooks, pens | Retail sale — 12%/18% | Yes — if GST registered |
Frequently Asked Questions
What is the GST rate on paper — 0%, 5%, 12%, or 18%?
GST on paper varies by type: 0% GST: Printed books, maps, atlases, globes, newspapers (HSN 4901–4902, 4905). 5% GST: Newsprint (HSN 4801) — the paper used to print newspapers. 12% GST: Writing paper, printing paper, kraft paper, tissue paper, toilet paper, notebooks, exercise books, cardboard, envelopes, paper bags, wrapping paper. 18% GST: Stationery items made from paper — notebooks with ruled pages classified as stationery, pens, pencils, markers, adhesive labels. Most industrial paper and packaging paper falls in the 12% category under Chapter 48 of the GST tariff.
Is there GST on books and newspapers?
No GST on printed books and newspapers: Printed books (HSN 4901): 0% GST — educational books, novels, textbooks, religious texts. Newspapers (HSN 4902): 0% GST — daily, weekly newspapers. Maps, hydrographical charts, atlases, globes (HSN 4905): 0% GST. Music in printed form (HSN 4904): 0% GST. However: e-books/digital publications — 18% GST (classified as electronic service). Diaries with printed schedules (partially blank) — 12% GST. Stationery notebooks — 12% GST. The 0% exemption applies only to fully printed books, not blank or partially printed paper products.
What is the GST on paper bags and packaging paper?
Paper bags and packaging materials attract 12% GST: Kraft paper bags (HSN 4819): 12% GST. Paper sacks for cement, fertiliser, food (HSN 4819): 12% GST. Corrugated cardboard boxes (HSN 4819): 12% GST. Folding cartons (milk cartons, cereal boxes — HSN 4819): 12% GST. Tissue paper (HSN 4803): 12% GST. Toilet paper / toilet rolls (HSN 4818): 12% GST. Paper cups and paper plates (HSN 4823): 12% GST. Wallpaper (HSN 4814): 12% GST. Input Tax Credit (ITC) on packaging paper is fully available to registered businesses using it for taxable supplies.
Can publishers and printers claim Input Tax Credit on paper?
ITC for publishers and printers on paper: Publishers who produce zero-rated books (0% output): cannot claim ITC on paper/printing inputs since output is exempt (not zero-rated exports). This is the blocked credit rule under Section 17(2) — ITC proportional to exempt supplies is not available. However: if publisher also produces taxable publications (magazines, diaries — 12% GST), ITC on paper used for those is available. Printers providing printing services (job work): 18% GST on printing services (SAC 9989). The paper used by the printer is an input — ITC fully available. If printer sells printed books: treated as supply of goods — rate depends on the book type. Commercial printers providing job printing to book publishers can claim ITC on paper, ink, machinery.
What are the HSN codes for common paper products?
Key HSN codes for paper and paper products (Chapter 48): HSN 4801: Newsprint — 5% GST. HSN 4802: Writing/printing paper (uncoated) — 12% GST. HSN 4803: Tissue/crepe paper — 12% GST. HSN 4804: Kraft paper — 12% GST. HSN 4805: Other uncoated paper — 12% GST. HSN 4809: Carbon paper, self-copy paper — 12% GST. HSN 4810: Coated paper (glossy printing paper) — 12% GST. HSN 4814: Wallpaper — 12% GST. HSN 4816: Carbon paper for typewriters — 12% GST. HSN 4818: Toilet paper, tissue rolls, napkins — 12% GST. HSN 4819: Cartons, boxes, bags — 12% GST. HSN 4820: Registers, notebooks, diaries — 12% GST. HSN 4821: Paper labels — 12% GST. HSN 4901: Printed books — 0% GST. HSN 4902: Newspapers — 0% GST. HSN 4905: Maps, atlases — 0% GST.
Related Pages
◆ Available in 71 Cities
Gst On Paper Near You
Expert CA/CS assistance for gst on paper across India. Click your city for local details.
→
New Delhi
→
Mumbai
→
Bengaluru (Bangalore)
→
Hyderabad
→
Chennai
→
Kolkata
→
Pune
→
Ahmedabad
→
Noida (UP)
→
Gurgaon (Gurugram)
→
Jaipur
→
Lucknow
→
Chandigarh
→
Surat
→
Kochi (Cochin)
→
Faridabad
→
Ghaziabad
→
Greater Noida
→
Panipat
→
Sonipat
→
Manesar (IMT)
→
Dharuhera
→
Mathura
→
Palwal
→
Agra
→
Kosi Kalan
→
Aligarh
→
Khair
→
Jewar (Noida International Airport)
→
Kanpur
→
Varanasi (Kashi)
→
Prayagraj (Allahabad)
→
Meerut
→
Bareilly
→
Moradabad
→
Gorakhpur
→
Firozabad
→
Saharanpur
→
Muzaffarnagar
→
Bulandshahr
→
Hapur
→
Karnal
→
Kurukshetra
→
Ambala
→
Hisar
→
Rohtak
→
Yamunanagar
→
Rewari
→
Bhiwani
→
Jodhpur
→
Udaipur
→
Kota
→
Ajmer
→
Bikaner
→
Ludhiana
→
Amritsar
→
Jalandhar
→
Patiala
→
Mohali (SAS Nagar)
→
Bathinda
→
Dehradun
→
Haridwar
→
Rudrapur
→
Shimla
→
Solan (Baddi-Barotiwala-Nalagarh)
→
Bhopal
→
Indore
→
Gwalior
→
Jammu
→
Srinagar
→
Panchkula