Classification
Where HSN 4823 90 23 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
- 4823 · Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paperpulp, paper, paperboard, cellulose wadding or webs of cellulose fibers
- Group
- Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like
- Tariff item
- 4823 90 23 · Typewriting paper cut to size
- Unit
- kg.
GST
GST Rate on HSN 4823 90 23
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 |
|---|---|---|---|
| 5% | Schedule I, S. No. 323 | 4823 | Paper pulp moulded trays; Kites, Paper mache articles |
| 18% | Schedule II, S. No. 189 | 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, Kites, Paper mache articles] |
| 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.
Import
Customs Duty on HSN 4823 90 23
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
Export Policy and RoDTEP for HSN 4823 90 23
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.
Same heading
Other Codes Under HSN 4823
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 4823 20 00 | Filter paper and paperboard | 10% |
| 4823 40 00 | Rolls, sheets and dials, printed for self- recording apparatus | 10% |
| 4823 61 00 | Of bamboo | 10% |
| 4823 69 00 | Other | 10% |
| 4823 70 10 | Paper pulp moulded traysMoulded or pressed article of paper pulp | 10% |
| 4823 70 20 | Wood pulp boardMoulded or pressed article of paper pulp | 10% |
| 4823 70 30 | Articles made of paper mache other than artware and moulded or pressed goods of wood pulpMoulded or pressed article of paper pulp | 10% |
| 4823 70 90 | OtherMoulded or pressed article of paper pulp | 10% |
| 4823 90 11 | Braille paperBraille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips… | 10% |
| 4823 90 12 | Cellulose in sole board or sheetBraille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips… | 10% |
| 4823 90 13 | Packing and wrapping paperBraille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips… | 10% |
| 4823 90 14 | Paper for cigarette filter tipsBraille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips… | 10% |
| 4823 90 15 | Paper cone for loud speakerBraille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips… | 10% |
| 4823 90 16 | Patterns made of papers for leather footwear, leather garments and goodsBraille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips… | 10% |
| 4823 90 17 | Patterns made of paper for articles of apparel and clothing accessoriesBraille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips… | 10% |
| 4823 90 18 | Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operationsBraille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips… | 10% |
| 4823 90 19 | Decorative laminatesBraille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips… | 10% |
| 4823 90 21 | Pre-punched cardsPre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width… | 10% |
| 4823 90 22 | Monotype and newstape paper in strips with perforated edges, not exceeding 15cm in widthPre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width… | 10% |
| 4823 90 23 | Typewriting paper cut to sizePre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width… | 10% |
| 4823 90 30 | Plain or embossed seals made of paper, laminated paper or paper gasketsPre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width… | 10% |
| 4823 90 40 | Kites | 20% |
| 4823 90 90 | OtherPre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width… | 10% |
No rows match — clear the filter to see all.
Not shown on this page
- 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 or speak to our CA team before you act on it.