HSN code 48131000 is the 8-digit tariff item for cigarette paper, whether or not cut to sizeor in the form of booklets or tubes, in the form of booklets or tubes, under heading 4813 and sub-heading 481310 (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 48131000 at a glance
| Tariff item (8 digits) | 48131000 |
|---|---|
| Heading (4 digits) | 4813: Cigarette paper, whether or not cut to sizeor in the form of booklets or tubes |
| Sub-heading (6 digits) | 481310: In the form of booklets or tubes |
| Chapter | 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| Description | Cigarette paper, whether or not cut to sizeor in the form of booklets or tubes, in the form of booklets or tubes |
| 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. 180 (HSN 4813) covers "Cigarette paper, whether or not cut to size or in the form of booklets or tubes" 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 |
|---|---|---|---|---|
| 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 180 |
Worked example: a ₹1,000 sale under HSN 48131000
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 (4813) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (481310) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (48131000), 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 4813
- HSN 48132000: Cigarette paper, whether or not cut to sizeor in the form of booklets or tubes, in rolls of a width not... (18%)
- HSN 48139010: Cigarette paper in bulk, or in sheets (18%)
See every rate entry for the heading on the HSN 4813 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).