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Guide · GST Rates

GST on Paper & Paper Products — Nil, 5% or 18%?

The correct GST rate for notebooks, printing paper, kraft paper, cartons, paper bags, tissue, printed books and newsprint after the GST 2.0 reform — with HSN codes and ITC rules.

Written by: TaxClue Editorial Desk
Updated: 18 August 2026
Reading time: 5 min
Questions: 16 answered

Updated for GST 2.0
GST Expert Reviewed
Publishers, Printers & Packaging

Quick Answer

After GST 2.0 (effective 22 September 2025), the rate depends on the paper product. Notebooks, exercise books, printed books, maps, pencils and crayons are Nil (exempt). Newsprint and paper packaging — cartons, boxes and paper bags — are 5%. Most other paper — writing/printing paper, kraft paper, coated paper and tissue/toilet paper — is now 18% (up from the old 12% slab).

At a glance

GST Rate on Paper — Complete Rate Chart

The GST rate for every common paper and paperboard product under Chapters 48 & 49, with HSN code and post-GST 2.0 rate. See the full HSN code list for classification.

Paper / Product	HSN	GST Rate	Notes
Notebooks, exercise books, registers	4820	Nil	Exempted under GST 2.0
Printed books (textbooks, novels)	4901	Nil	Fully printed books stay exempt
Newspapers, journals, periodicals	4902	Nil	Printed dailies & weeklies
Maps, atlases, charts, globes	4905	Nil	Education aids
Pencils, crayons, sharpeners, erasers	9609	Nil	Moved to Nil under GST 2.0
Newsprint (for newspaper printing)	4801	5%	Unchanged
Cartons, boxes, cases	4819	5%	Cut from 12% — packaging relief
Paper bags & sacks (kraft)	4819	5%	Cement/food/retail bags
Writing / printing paper (uncoated)	4802	18%	A4, copier, letterhead
Kraft paper & kraft paperboard	4804	18%	Brown packaging paper
Coated / glossy printing paper (art)	4810	18%	Magazine paper
Tissue, toilet paper, napkins	4803/4818	18%	Household / sanitary paper
Paper cups & plates	4823	18%	Disposable foodservice
Paper labels, self-adhesive	4821	18%	Product labelling
Envelopes, letter pads	4817	18%	Mailing stationery
Pens, ball-point pens	9608	18%	Writing instruments
E-books / digital publications	Service	18%	Taxed as electronic service

Rates reflect the GST 2.0 two-slab structure effective 22 September 2025 (Notifications 09/2025 & 10/2025-CT(Rate)). Uncoated paper (4802) meant specifically for notebooks/exercise books is Nil; general grades are 18%. Confirm on the official GST portal before invoicing.

What changed under GST 2.0

Before 22 September 2025, most paper under Chapter 48 sat at 12%. GST 2.0 split it: notebooks/exercise books and printed books became Nil, packaging (cartons, boxes, paper bags) dropped to 5%, while general writing, kraft, coated and tissue paper rose to 18%. Check every product line — some prices went up, some down.

The end-use question

Notebooks Are Nil, but the Paper May Be 18%

The single biggest source of confusion post-GST 2.0: the finished notebook or exercise book (HSN 4820) is Nil, but the uncoated paper reel (HSN 4802) a manufacturer buys can be 18% — unless it is supplied specifically for making exercise/graph/laboratory notebooks, in which case it too is Nil. Classification hinges on the end-use of the paper.

Nil

Exempt paper products

Notebooks, exercise & graph books (4820)
Printed books, textbooks (4901)
Newspapers, maps, atlases (4902/4905)
Pencils, crayons, sharpeners, erasers
Paper supplied for exercise-book making

18%

Standard-rate paper

Uncoated writing / printing paper (4802)
Kraft & coated paper (4804/4810)
Tissue, toilet paper, napkins (4803/4818)
Paper cups & plates (4823)
Pens, envelopes, labels

Compliance risk: exemption depends on end-use

Because the exemption on uncoated paper is tied to its ultimate use (making notebooks), a paper mill selling the same reel may charge Nil to a notebook maker but 18% to a general buyer. Keep end-use declarations and correct HSN on every invoice to defend the rate in an audit.

Manufacturing notebooks or trading paper? Get your HSN classification checked.

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High-intent · packaging

GST on Paper Bags, Cartons & Packaging

Paper packaging got a clear cut. Cartons, boxes, cases and paper/kraft bags (HSN 4819) are now 5%, down from 12% — welcome relief for e-commerce, FMCG and retail. Registered buyers get full Input Tax Credit on this packaging when used for taxable supplies.

1Paper millSells kraft paper @ 18%
2Bag makerBuys paper, claims ITC
3Paper bagsSold to retailer @ 5%
4RetailerClaims 5% ITC on packaging

Worked example

How GST Adds Up — Two Products

5% Carton / paper-bag order

Value₹10,000

GST @ 5%₹500

Buyer pays₹10,500

18% Writing-paper order

Value₹10,000

GST @ 18%₹1,800

Buyer pays₹11,800

A registered business recovers this GST as ITC, so the tax is a cash-flow item, not a cost. For an unregistered buyer below the registration threshold, the GST is a real added cost.

Run a packaging or printing business? Let us handle your GST filings.

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Credit rules

ITC for Publishers, Printers & Paper Traders

The catch for the paper trade is that a Nil (exempt) output blocks ITC on inputs under Section 17(2). A publisher of exempt books cannot claim the GST paid on paper and ink; a printer providing taxable printing services can.

Business	Input (Paper)	Output	ITC?
Book publisher (only books)	Paper, printing	Printed books — Nil	No · Sec 17(2)
Magazine / brochure publisher	Paper, printing	Taxable print — 5%	Yes
Mixed publisher (books + magazines)	Paper	Mix of Nil + taxable	Proportionate · Rule 42
Job printer (printing services)	Paper, ink, machinery	Printing service — 18%	Yes
Paper-bag / carton maker	Kraft paper @ 18%	Bags / cartons — 5%	Yes
Stationery retailer	Paper, pens	Retail sale — Nil/18%	Yes (taxable lines)

A carton maker buying 18% paper and selling 5% cartons builds up an inverted-duty credit — a refund may be claimable under Section 54(3).

TaxClue Insight

The 18%-in / 5%-out gap for paper-bag and carton makers creates an inverted duty structure. The accumulated ITC does not just sit idle — you can apply for a refund of the unutilised credit. Many small packaging units miss this and quietly absorb the cost.

Sources

Rates & notifications: gst.gov.in
CBIC rate finder: cbic-gst.gov.in
GST 2.0 rate revision: Notifications 09/2025 & 10/2025-CT(Rate), dt 17 Sep 2025 (eff 22 Sep 2025)
Blocked credit on exempt supply: Section 17(2); inverted-duty refund: Section 54(3), CGST Act 2017

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

Questions, answered

Short, direct answers to the 16 questions readers ask most on this topic.

It depends on the product. After GST 2.0 (effective 22 September 2025): notebooks, exercise books, printed books and maps are Nil (exempt); newsprint and paper packaging (cartons, boxes, paper bags) are 5%; and most other paper — writing/printing paper, kraft paper, coated paper, tissue and toilet paper — is 18%, up from the old 12% slab. There is no single rate for "paper"; it is set product by product under Chapters 48 and 49.

Yes. Before 22 September 2025 most paper under Chapter 48 sat at 12%. GST 2.0 split the chapter: notebooks and exercise books became Nil, packaging (cartons, boxes, paper bags) dropped to 5%, while general writing, kraft, coated and tissue paper rose to 18%. So some paper products got cheaper and others became more expensive. Always re-check the specific HSN before invoicing.

No. Notebooks, exercise books, graph books and laboratory notebooks (HSN 4820) are exempt (Nil GST) after GST 2.0, effective 22 September 2025. The change was made to reduce the cost of education. Pencils, crayons, sharpeners and erasers were also moved to Nil at the same time.

A4 sheets, copier paper and other uncoated writing and printing paper (HSN 4802) are taxed at 18% after GST 2.0 (previously 12%). The Nil rate applies only to uncoated paper supplied specifically for making exercise books, graph books and laboratory notebooks — general office and copier paper does not qualify.

Kraft paper and kraft paperboard (HSN 4804) are taxed at 18% after GST 2.0. However, if the kraft paper is converted into cartons, boxes or paper bags (HSN 4819), the finished packaging is taxed at just 5% — creating an inverted duty structure for the bag/carton maker.

No. Printed books such as textbooks, novels and religious books (HSN 4901) remain exempt (Nil GST) under GST 2.0. The exemption applies only to fully printed books — blank notebooks are separately Nil under HSN 4820, while e-books and digital publications are taxed at 18% as an electronic service.

No. Newspapers, journals and periodicals (HSN 4902) are exempt (Nil GST). The newsprint paper used to print them (HSN 4801) is taxed at 5%, unchanged under GST 2.0. Maps, atlases, charts and globes (HSN 4905) are also Nil.

E-books and other digital publications are taxed at 18% GST because they are treated as a supply of an electronic service, not as printed books. The Nil exemption applies only to physical printed books under HSN 4901.

Cartons, boxes, cases and paper or kraft bags (HSN 4819) are taxed at 5% after GST 2.0, cut from the earlier 12%. This benefits e-commerce, FMCG and retail packaging users. Input Tax Credit on this packaging is fully available to registered businesses using it for taxable supplies.

Disposable paper cups and plates (HSN 4823) are taxed at 18% GST. Despite being paper products, they fall under the standard rate rather than the 5% packaging rate that applies to cartons and bags.

Tissue paper, toilet paper, paper napkins and similar household/sanitary paper (HSN 4803/4818) are taxed at 18% under GST 2.0. Note that sanitary napkins (a different product) are Nil-rated, but paper tissue and toilet rolls are at the standard 18% rate.

It depends on the output. A publisher producing only exempt printed books (Nil GST) cannot claim ITC on paper and printing inputs, because ITC attributable to exempt supplies is blocked under Section 17(2). A publisher of taxable magazines or brochures can claim ITC in full; a mixed publisher claims proportionate ITC under Rule 42.

Yes. A job printer supplying printing services (SAC 9989) charges 18% on the service and can claim full ITC on paper, ink and machinery. Because the output is taxable, none of the ITC is blocked. Only where a printer sells exempt printed books does the exempt-supply restriction bite.

Often, yes. A carton or paper-bag manufacturer buys kraft paper at 18% but sells the finished packaging at 5%, so input GST exceeds output GST. This inverted duty structure lets the maker accumulate unutilised ITC, which can be claimed as a refund under Section 54(3) of the CGST Act.

Key HSN codes: 4801 newsprint (5%), 4802 writing/printing paper (18%), 4803 tissue (18%), 4804 kraft paper (18%), 4810 coated paper (18%), 4818 toilet paper/napkins (18%), 4819 cartons/boxes/bags (5%), 4820 notebooks/registers (Nil), 4823 paper cups/plates (18%), 4901 printed books (Nil), 4902 newspapers (Nil) and 4905 maps/atlases (Nil).

Registration is mandatory once aggregate turnover crosses ₹40 lakh for a supplier of goods in most states (₹20 lakh in special-category states). A dealer trading only in exempt paper products (books, notebooks) is not required to register for those exempt supplies, but must register if it also makes taxable supplies above the threshold or sells inter-state / through e-commerce.