HSN code 48101320 is the 8-digit tariff item for art paper (paper and paperboard, coated on one or both sides with kaolin or other inorganic substances), under heading 4810 and sub-heading 481013 (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 48101320 at a glance
| Tariff item (8 digits) | 48101320 |
|---|---|
| Heading (4 digits) | 4810: Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size |
| Sub-heading (6 digits) | 481013: In rolls |
| Chapter | 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| Description | Art paper (paper and paperboard, coated on one or both sides with kaolin or other inorganic substances) |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 177 (HSN 4810) covers "Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other..." 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 scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 177 |
Worked example: a ₹1,000 sale under HSN 48101320
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 (4810) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (481013) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (48101320), 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 481013
- HSN 48101310: Imitation art paper (paper and paperboard, coated on one or both sides with kaolin or other inorganic... (18%)
- HSN 48101330: Chrome paper or paperboard (paper and paperboard, coated on one or both sides with kaolin or other... (18%)
- HSN 48101390: Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances... (18%)
See every rate entry for the heading on the HSN 4810 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).