HSN tariff item 48063000 · Chapter 48

HSN code 48063000: Tracing papers

Tracing papers. GST rate 18%, from the CBIC rate notifications as of 2026-10-21.

Short answer

HSN code 48063000 is the 8-digit tariff item for tracing papers, under heading 4806 and sub-heading 480630 (Chapter 48). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.

HSN 48063000 at a glance

Tariff item (8 digits)48063000
Heading (4 digits)4806: Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
Sub-heading (6 digits)480630: Tracing papers
Chapter48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
DescriptionTracing papers
GST rate18%
Within the state9% CGST + 9% SGST (or UTGST)
To another state18% IGST

9/2025-CT(R), Schedule II, S. No. 171 (HSN 4806) covers "Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets" at 18%.

The rate entry for this code

The description is the notification's own wording. An entry applies only when the goods match it.

HSN scopeDescription of goodsGSTCGST + SGSTEntry
4806Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets18%9% + 9%9/2025-CT(R), Schedule II, S. No. 171

Worked example: a ₹1,000 sale under HSN 48063000

Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.

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 (4806) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (480630) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (48063000), 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 heading 4806

  • HSN 48061000: Vegetable parchment (18%)
  • HSN 48062000: Greaseproof papers (18%)
  • HSN 48064010: Glassine papers (glassine and other glazed transparent or translucent papers) (18%)
  • HSN 48064090: Glassine and other glazed transparent or translucent papers: other (18%)

See every rate entry for the heading on the HSN 4806 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).

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FAQ

Questions, answered

48063000 is the 8-digit Indian tariff item for tracing papers. Its first 4 digits (4806) are the heading, vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets, and the first 6 digits (480630) the sub-heading.

This page is general information for Indian businesses, not legal advice for your specific case. Laws, rates and procedures change; speak to an advocate before acting. FundRaksha LegalTech Pvt Ltd is a technology company; legal work is carried out by enrolled advocates.