Lekhae
HSN 4818: Toilet paper
HSN code 4818 covers: Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
It is taxed at 18% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 4818 in the HSN/SAC column and 18 in the GST % column when you bill it.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 4818
This heading has 5 subheadings, including: Paper articles; toilet paper, Paper articles; handkerchiefs, cleansing or facial tissues and towels, Paper articles; tablecloths and serviettes, of paper, cellulose wadding or fibres, Paper articles; apparel and clothing accessories of paper, cellulose wadding or fibres, Paper articles; articles of paper, cellulose wadding or fibres, n.e.c. in heading no. 4818. Use the HSN/SAC finder to pin down the exact code.
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