| Sl. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 4701 | Mechanical wood pulp | 12% | 5% |
| 2 | 4702 | Chemical wood pulp, dissolving grades | 12% | 18% |
| 3 | 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades | 12% | 5% |
| 4 | 4704 | Chemical wood pulp, sulphite, other than dissolving grades | 12% | 5% |
| 5 | 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 12% | 5% |
| 6 | 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 12% | 5% |
| 7 | 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 12% | 5% |
| 8 | 39,48 | Paper Sack and Bio degradable bags | 12% | 5% |
| 9 | 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803, used for exercise book, graph book, laboratory note book and notebooks | 12% | Nil |
| 10 | 481730 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 12% | 5% |
| 11 | 4819 10, 4819 20 | Cartons, boxes and cases of,- a. Corrugated paper or paper boards; or b. Non-corrugated paper or paper board | 12% | 5% |
| 12 | 4823 | Paper pulp moulded trays | 12% | 5% |
| 13 | 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non- perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803[other than Uncoated paper and paperboard used for exercise book, graph book, laboratory notebook and notebooks] | 12% | 18% |
| 14 | 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 12% | 18% |
| 15 | 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 12% | 18% |
| 16 | 4806 20 00 | Greaseproof papers | 12% | 18% |
| 17 | 4806 40 10 | Glassine papers | 12% | 18% |
| 18 | 4807 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 12% | 18% |
| 19 | 4808 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 | 12% | 18% |
| 20 | 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size | 12% | 18% |
*Please note that for NIL rated goods the input tax credit availed on purchase shall be proportionately reversed as per rule 42/43 and hence inflates the cost of purchases/production of such goods/services as compared to prior to change in GST rate.
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