HSN code 48116000 is the 8-digit tariff item for paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol, under heading 4811 and sub-heading 481160 (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 48116000 at a glance
| Tariff item (8 digits) | 48116000 |
|---|---|
| Heading (4 digits) | 4811: Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4809 |
| Sub-heading (6 digits) | 481160: Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol |
| Chapter | 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| Description | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol |
| 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. 178 (HSN 4811) covers "Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or..." at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
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 |
|---|---|---|---|---|
| 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 178 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 48116000 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 48116000
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 (4811) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (481160) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (48116000), 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 4811
- HSN 48111000: Tarred, bituminised or asphalted paper and paperboard (18%)
- HSN 48114100: Self-adhesive (18%)
- HSN 48115110: Aseptic packaging paper (paper, paperboard, cellulose wadding and webs of cellulose fibres, coated... (18%)
- HSN 48115190: Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered... (18%)
- HSN 48115910: Aseptic packaging paper (paper, paperboard, cellulose wadding and webs of cellulose fibres, coated... (18%)
- HSN 48119011: Handmade paper and paperboard, rules, lined or squared but not otherwise printed (18%)
- HSN 48119012: Chromo and art paper, coated (18%)
- HSN 48119013: Building board of paper or pulp, impregnated (18%)
- HSN 48119014: Chromo board (other paper, paperboard, cellulose wadding and webs of cellulose fibres) (18%)
- HSN 48119015: Raw base paper for sensitising, coated (18%)
- HSN 48119016: Surface marbled paper (other paper, paperboard, cellulose wadding and webs of cellulose fibres) (18%)
- HSN 48119017: Leather board and imitation leather board (18%)
- HSN 48119018: Matrix board (other paper, paperboard, cellulose wadding and webs of cellulose fibres) (18%)
- HSN 48119091: Grape guard paper (other paper, paperboard, cellulose wadding and webs of cellulose fibres) (18%)
- HSN 48119093: Thermal paper for fax machines (18%)
- HSN 48119094: Thermal paper in jumbo rolls (of size 1 m and above in width and 5,000 m and above in length) (18%)
- HSN 48119095: Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length) (18%)
- HSN 48119096: Thermal paper in rolls of size less than 1 m in width (18%)
- HSN 48119099: Other paper, paperboard, cellulose wadding and webs of cellulose fibres: other (18%)
See every rate entry for the heading on the HSN 4811 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).