GST rate and HSN code for a4 and copier paper
GST on A4 and copier paper is 18% (HSN 4802) from 22 September 2025, up from 12%. The entry covers uncoated writing and printing paper in rolls or sheets. Paper used to make exercise books and notebooks is nil. Envelopes, greeting cards and calendars are 18%.
HSN code and GST rate for a4 and copier paper
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| A4 / copier / printing paper | 4802 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 167 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| A4 / copier / printing paper | 12% | 18% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- A4, legal and copier paper reams: 4802 at 18%.
- Notebooks: 4820 at 0%.
- Photocopy and print-out services are services, not paper.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still billing A4 paper at 12%.
- Billing A4 paper at 0% because notebook paper is nil.
- Mixing paper and stationery in one line.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on a4 and copier paper
Did GST on A4 paper go up?
Yes. Uncoated writing and printing paper (4802) moved from 12% to 18% (PIB, Annexure I).
Which paper is nil?
Uncoated paper used for exercise books, graph books, laboratory notebooks and notebooks (Notification 10/2025, S. No. 128).
What is the GST on chart paper or craft paper?
Coated or coloured papers (4810, 4811) are 18%.
More items in HSN chapter 48 and stationery, books and sports
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.