GST Rate on Toilet paper
The GST rate on toilet paper is 18%, under HSN code 4818 (toilet paper, facial tissues, napkins, towels). Here is the full breakdown, a worked example, and related rates in Home & Furnishings.
GST rate breakdown for toilet paper
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 4818
- Also covers: tissue, kitchen towel, napkin
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 toilet 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 toilet paper
What is the GST rate on toilet paper?
The GST rate on toilet paper is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Toilet paper falls under HSN code 4818.
What is the HSN code for toilet paper?
Toilet paper falls under HSN code 4818, which covers toilet paper, facial tissues, napkins, towels. Show this code on every GST tax invoice line for toilet paper.