HSN code 48161000 is the 8-digit tariff item for carbon or similar copying papers, under heading 4816 and sub-heading 481610 (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 48161000 at a glance
| Tariff item (8 digits) | 48161000 |
|---|---|
| Heading (4 digits) | 4816: Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes |
| Sub-heading (6 digits) | 481610 |
| Chapter | 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| Description | Carbon or similar copying papers |
| 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. 182 (HSN 4816) covers "Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper..." 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 |
|---|---|---|---|---|
| 4816 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 182 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 48161000 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 48161000
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 (4816) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (481610) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (48161000), 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 4816
- HSN 48162010: Duplicating paper, cut to size (18%)
- HSN 48162020: Paper for fax machine (self-copy paper) (18%)
- HSN 48162090: Self-copy paper: other (18%)
- HSN 48163000: Duplicator stencils (carbon-paper, self-copy paper and other copying or transfer papers, duplicator... (18%)
- HSN 48169010: Other copying or transfer papers (excluding printed transfer) cut to size whether or not put up in boxes (18%)
- HSN 48169020: Calculating machine paper in rolls and strips not exceeding 15 cm in width (18%)
See every rate entry for the heading on the HSN 4816 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).