HSN code 48025520 is the 8-digit tariff item for drawing paper (uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes), under heading 4802 and sub-heading 480255 (Chapter 48). GST is nil or 18%, depending on what the goods are meant to be used for. Rates as of 2026-10-21.
HSN 48025520 at a glance
| Tariff item (8 digits) | 48025520 |
|---|---|
| Heading (4 digits) | 4802: Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch card and punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper of heading 4801 or 4803, hand-made paper and paperboard |
| Sub-heading (6 digits) | 480255: Weighing 40 g/ or more but not more than 150 g/, in rolls |
| Chapter | 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| Description | Drawing paper (uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes) |
| GST rate | nil or 18%, by description |
The rate for 48025520 depends on what the goods are meant to be used for. 18% under 9/2025-CT(R), Schedule II, S. No. 167 for "Uncoated paper and paperboard, of a kind used for writing, printing or other graphic..."; Nil under 10/2025-CT(R), S. No. 128 for "Uncoated paper and paperboard, of a kind used for writing, printing or other graphic..."; Nil under 10/2025-CT(R), S. No. 127 for "Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 48025520 the deciding question is what the goods are meant to be used for.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than uncoated paper and paperboard for exercise book, graph book, laboratory note book and notebooks only] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 167 |
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803, used for exercise book, graph book, laboratory note book and notebooks | Nil (0%) | Nil | 10/2025-CT(R), S. No. 128 |
| 4802 / 4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government | Nil (0%) | Nil | 10/2025-CT(R), S. No. 127 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 48025520 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 48025520
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (4802) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (480255) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (48025520), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 480255
- HSN 48025510: Litho and offset paper (uncoated paper and paperboard, of a kind used for writing, printing or other... (nil or 18%)
- HSN 48025530: Duplicating paper (uncoated paper and paperboard, of a kind used for writing, printing or other graphic... (nil or 18%)
- HSN 48025540: Account book paper (uncoated paper and paperboard, of a kind used for writing, printing or other graphic... (nil or 18%)
- HSN 48025550: Bank, bond and cheque paper (nil or 18%)
- HSN 48025560: Currency note paper (uncoated paper and paperboard, of a kind used for writing, printing or other graphic... (nil or 18%)
- HSN 48025570: Paper for security printing, currency paper, stamp paper (nil or 18%)
- HSN 48025590: Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and... (nil or 18%)
See every rate entry for the heading on the HSN 4802 page, or all Chapter 48 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).