Where HSN 4811 51 10 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 48 · Paper and paperboard; articles of paper pulp, of paper or paperboard
- Heading
- 4811 · 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 heading 4803, 4809 or 4810
- Group
- Bleached weighing more than 150 g/m2
- Tariff item
- 4811 51 10 · Aseptic packaging paper
- Unit
- kg.
GST Rate on HSN 4811 51 10
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 178 | 4811 | 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 heading 4803, 4809 or 4810 |
| 5% | Schedule I, S. No. 318 | 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets (chapter-wide entry) |
| 5% | Schedule I, S. No. 319 | 39, 48 | Paper Sacks/Bags and bio-degradable bags (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 4811 51 10
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 4811 51 10
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 1% of FOB value for exports from the domestic tariff area and 0.6% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 4811
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 4811 10 00 | Tarred, bituminised or asphalted paper and paperboard | 10% |
| 4811 41 00 | Self-adhesive | 10% |
| 4811 49 00 | Other | 10% |
| 4811 51 10 | Aseptic packaging paperBleached weighing more than 150 g/m2 | 10% |
| 4811 51 90 | OtherBleached weighing more than 150 g/m2 | 10% |
| 4811 59 10 | Aseptic packaging paperOther | 10% |
| 4811 59 90 | OtherOther | 10% |
| 4811 60 00 | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol | 10% |
| 4811 90 11 | Handmade paper and paperboard, rules, lined or squared but not otherwise printedHandmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper… | 10% |
| 4811 90 12 | Chromo and art paper, coatedHandmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper… | 10% |
| 4811 90 13 | Building board of paper or pulp, impregnatedHandmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper… | 10% |
| 4811 90 14 | Chromo boardHandmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper… | 10% |
| 4811 90 15 | Raw base paper for sensitising, coatedHandmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper… | 10% |
| 4811 90 16 | Surface marbled paperHandmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper… | 10% |
| 4811 90 17 | Leather board and imitation leather boardHandmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper… | 10% |
| 4811 90 18 | Matrix boardHandmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper… | 10% |
| 4811 90 91 | Grape guard paperOther | 10% |
| 4811 90 93 | Thermal paper for fax machinesOther | 10% |
| 4811 90 94 | Thermal paper in jumbo rolls (of size 1 m and above in width and 5,000 m and above in length)Other | 10% |
| 4811 90 95 | Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length)Other | 10% |
| 4811 90 96 | Thermal paper in rolls of size less than 1 m in widthOther | 10% |
| 4811 90 99 | OtherOther | 10% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
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 with the official source before you act on it.