The GST rate on paper is 18%, under HSN code 4823 (other articles of paper). Here is the full breakdown, a worked example, and related rates in Office & Stationery.
GST rate breakdown for paper
GST rate: 18%
Intra-state: 9% CGST + 9% SGST
Inter-state: 18% IGST
HSN code on the invoice: 4823
Also covers: envelope, paper products
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on paper
Taxable value: ₹10,000
GST (18%): ₹1,800
Within state: ₹900 CGST + ₹900 SGST
To another state: ₹1,800 IGST
Invoice total: ₹11,800
FAQs about GST on paper
What is the GST rate on paper?
The GST rate on paper is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Paper falls under HSN code 4823.
What is the HSN code for paper?
Paper falls under HSN code 4823, which covers other articles of paper. Show this code on every GST tax invoice line for paper.