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HSN 4823: Paper, paperboard, cellulose wadding and webs of…
HSN code 4823 covers: Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut to size or shape, articles of paper pulp, paper and paper-board, cellulose wadding or webs of cellulose fibres, n.e.c. in chapter 48.
It is taxed at 18% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 4823 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 4823
This heading has 6 subheadings, including: Paper and paperboard; filter paper and paperboard, Paper and paperboard; rolls, sheets and dials, printed for self-recording apparatus, Paper and paperboard; trays, dishes, plates, cups and the like, of bamboo paper or paperboard, Paper and paperboard; trays, dishes, plates, cups and the like, of paper or paperboard other than of bamboo, Paper pulp; moulded or pressed articles or paper pulp, Paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres; articles n.e.c. in heading no. 4823. Use the HSN/SAC finder to pin down the exact code.
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