HSN code 4821 is the Customs Tariff heading for paper or paperboard labels of all kinds, whether or not printed, in Chapter 48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard). The GST rate is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates are from 9/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 4821
These are the entries of the current GST rate notifications whose column (2) names heading 4821 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 4821 | Paper or paperboard labels of all kinds, whether or not printed | 18% | 9/2025-CT(R), Schedule II, S. No. 187 |
Goods of heading 4821 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 48 entries that can also apply
These entries name the whole of Chapter 48 in column (2), so they reach every heading of the chapter, including 4821, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 5% | 9/2025-CT(R), Schedule I, S. No. 318 |
| 39, 48 | Paper Sacks/Bags and bio-degradable bags | 5% | 9/2025-CT(R), Schedule I, S. No. 319 |
| 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India | Nil (0%) | 10/2025-CT(R), S. No. 131 |
CGST, SGST and IGST split for HSN 4821
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 4821
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: 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 any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Billing nil-rated goods of HSN 4821
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 4821 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (4821) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 48
Chapter 48 of the Customs Tariff is Paper and paperboard; articles of paper pulp, of paper or of paperboard. This list has 22 of its headings, each with its own page. See all Chapter 48 headings.
- HSN 4801: Newsprint, in rolls or sheets (5%)
- HSN 4802: Uncoated paper and paperboard (nil or 18%)
- HSN 4803: Toilet or facial tissue stock (18%)
- HSN 4804: Uncoated Kraft paper and paperboard (18%)
- HSN 4805: Other uncoated paper and paperboard (18%)
- HSN 4806: Vegetable parchment (18%)
- HSN 4807: Composite paper and paperboard (18%)
- HSN 4808: Paper and paperboard, corrugated (18%)
- HSN 4809: Carbon paper (18%)
- HSN 4810: Paper and paperboard (18%)
- HSN 4811: Paper, paperboard (18%)
- HSN 4812: Filter blocks, slabs and plates (18%)