HSN code 48204000 is the 8-digit tariff item for manifold business forms and interleaved carbon sets, under heading 4820 and sub-heading 482040 (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 48204000 at a glance
| Tariff item (8 digits) | 48204000 |
|---|---|
| Heading (4 digits) | 4820: Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or pape rboard, albums for samples or for collections and book covers, of paper or paperboard |
| Sub-heading (6 digits) | 482040: Manifold business forms and interleaved carbon sets |
| Chapter | 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| Description | Manifold business forms and interleaved carbon sets |
| GST rate | nil or 18%, by description |
The rate for 48204000 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 186 for "Registers, account books, order books, receipt books, letter pads, memorandum pads..."; Nil under 10/2025-CT(R), S. No. 130 for "Exercise book, graph book, laboratory note book and notebooks". 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 48204000 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 4820 | Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 186 |
| 4820 | Exercise book, graph book, laboratory note book and notebooks | Nil (0%) | Nil | 10/2025-CT(R), S. No. 130 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 48204000 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 48204000
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 (4820) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (482040) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (48204000), 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 4820
- HSN 48201010: Registers, account books (registers, account books, note books, order books, receipt books, letter pads... (nil or 18%)
- HSN 48201020: Letter pads (registers, account books, note books, order books, receipt books, letter pads, memorandum... (nil or 18%)
- HSN 48201090: Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries... (nil or 18%)
- HSN 48202000: Exercise books (nil or 18%)
- HSN 48203000: Binders (other than book covers), folders and file covers (nil or 18%)
- HSN 48205000: Albums for samples or for collections (nil or 18%)
- HSN 48209010: Blotting papers cut to size (nil or 18%)
See every rate entry for the heading on the HSN 4820 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).