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HSN codes and GST rates for paper
Most paper headings moved from 12% to 18% GST on 22 September 2025. Greaseproof and kraft paper now sit at 18%. Paper sacks and cartons dropped to 5%.
01 / The table
Paper HSN codes and GST rates
| 4806 20 00 Greaseproof papers | 18%, up from 12% |
|---|---|
| 4806 10 00 Vegetable parchment | 18%, unchanged |
| 4806 40 10 Glassine papers | 18%, up from 12% |
| 4804 Uncoated kraft paper and paperboard | 18%, up from 12% |
| 4802 Uncoated writing and printing paper, other than for notebooks | 18%, up from 12% |
| 4805 Other uncoated paper and paperboard | 18%, up from 12% |
| 4819 10, 4819 20 Cartons, boxes and cases | 5%, down from 12% |
| Chapter 48 Paper sacks and biodegradable bags | 5%, down from 12% |
02 / Butter paper
HSN code for butter paper
Butter paper is a trade name, not a tariff heading, so the code follows the type. Greaseproof butter paper sits under 4806 20 00. Vegetable parchment sits under 4806 10 00. Both carry 18% GST.
Silicone-coated butter paper is a coated paper, and the 4806 headings describe the paper, not a silicone coat. Take the code for silicone-coated paper from our quote, and confirm the code with your tax adviser.
03 / Kraft
HSN code for kraft paper
Uncoated kraft paper and paperboard in rolls or sheets sit under 4804, at 18% GST from 22 September 2025. The rate was 12% before.
Paper sacks moved the other way, from 12% to 5%. A converter buying kraft at 18% and selling sacks at 5% sees both rates on the same job.
04 / How to check
How to check the HSN code and GST on a paper invoice
Read the HSN code on the invoice.
A GST tax invoice states the HSN code for each item. Match the code to the paper type in the table.
Check the invoice date.
Rates changed on 22 September 2025. An invoice before this date carries the older rate.
Check the rate against the code.
The rate on the line matches the rate for the heading in the table.
Ask before you pay a mismatch.
Raise any mismatch with the supplier before you pay and before you claim input tax credit.
05 / The check sheet
HSN and GST check sheet
| Field | Your answer |
|---|---|
| Paper type on the orderFor example greaseproof butter paper, vegetable parchment or kraft. | |
| HSN code on the quote | |
| GST rate on the quote | |
| Invoice number and dateRates changed on 22 September 2025. | |
| HSN code on the invoice | |
| GST rate on the invoice | |
| Rate for this heading in the table | |
| Match?Yes or no. Raise a no with the supplier before you pay. |
Questions
Before you specify
What is the HSN code for butter paper?
Greaseproof butter paper is 4806 20 00 and vegetable parchment is 4806 10 00, both at 18% GST. For silicone-coated paper, take the code from the quote.
What is the GST rate on kraft paper?
18% from 22 September 2025, under heading 4804. The rate was 12% before.
What is the GST rate on greaseproof paper?
18% from 22 September 2025, under 4806 20 00. The rate was 12% before.