HSN code 48172000 is the 8-digit tariff item for letter cards, plain postcards and correspondence cards, under heading 4817 and sub-heading 481720 (Chapter 48). GST is nil or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 48172000 at a glance
| Tariff item (8 digits) | 48172000 |
|---|---|
| Heading (4 digits) | 4817: Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery |
| Sub-heading (6 digits) | 481720: Letter cards, plain postcards and correspondence cards |
| Chapter | 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| Description | Letter cards, plain postcards and correspondence cards |
| GST rate | nil or 18%, by description |
The rate for 48172000 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 183 for "Envelopes, letter cards, plain postcards and correspondence cards, of paper or..."; Nil under 10/2025-CT(R), S. No. 129 for "Postal items, like envelope, Post card etc., sold by Government". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 48172000 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 4817 [Except 4817 30] | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 183 |
| 4817 / 4907 | Postal items, like envelope, Post card etc., sold by Government | Nil (0%) | Nil | 10/2025-CT(R), S. No. 129 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 48172000 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 48172000
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
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 (4817) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (481720) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (48172000), 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 4817
- HSN 48171000: Envelopes (nil or 18%)
- HSN 48173010: Writing blocks (envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard) (nil or 5%)
See every rate entry for the heading on the HSN 4817 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).