All HS Codes or HSN Codes for Copier Paper with GST Rates
Copier paper is one of the most widely used products in offices, educational institutions, and businesses today. Knowing the correct HS Code or HSN Code is crucial for both businesses and import-export operations. Below, we have highlighted the HS Code and GST rates applicable to copier paper according to different categories.
Conclusion
Knowing the HSN code and GST rate of copier paper brings transparency in conducting business, filing tax returns, and international transactions. According to the new rules, some codes and rates have been revised as of September 22, 2025. Therefore, traders and importers should be prepared according to the latest GST update. To get expert assistance in GST registration or filing your GST returns on time, or get market insights, visit
Read more – All HS Codes or HSN Codes for milk with GST Rates
Frequently Asked Questions about HSN Codes for Copier Paper
What is the HSN code for A4 copier paper?
The HSN code of A4 copier paper is 48025690. It is specifically applicable to copier paper of 70 GSM to 80 GSM. This code is to be used during GST filing or import-export in business. The revised rates for this code have come into effect from September 22, 2025.
What is the GST rate on copier paper?
As per the current rules, 18% GST is applicable on copier paper. Earlier, it was 12%, but from 22 September 2025, the rate has been revised to 18%. Therefore, traders or distributors should reflect this change in their invoices and accounting systems.
How much tax is to be paid for A4 copier paper 70 GSM?
70 GSM A4 copier paper has an HSN code of 48025690, and 18% GST has been levied on it. Earlier its rate was 12%, but it has been increased in the new tax policy. Tax will have to be paid based on this rate on import, export, or domestic purchase and sale.
How much CESS applies to copier paper?
No additional CESS applies to copier paper. Only the basic GST rate is applicable. Traders will pay only 18% GST. However, if there are changes in environmental or industrial policies in the future, a separate CESS may be added.
Is the HS code for printer paper and copier paper the same?
Yes, generally the HS code of A4-size printer paper and copier paper is the same, i.e. 48025690. However, if it is a special coated or special-use paper, such as photo print paper, then a different HS code may apply. So, it is always important to check the code according to the type of paper.
Do you have to pay customs duty separately when importing copier paper?
Yes, when importing copier paper, you will have to pay GST and customs duty. The duty rate depends on the HSN code and the type of paper. However, the GST part will be applicable at the time of sale within India. Many traders get confused, so it is important to check the customs rate chart in advance.
Is Input Tax Credit (ITC) available at the time of sale of copier paper?
Yes, copier paper traders can claim Input Tax Credit (ITC). The GST paid on raw materials or any other cost can be adjusted at the time of your sale. However, to get ITC, it is mandatory to file a correct GST return and keep all invoices properly.
Will GST be different if copier paper is used in a printing house?
No, the same GST rate (currently 18%) is applicable if a printing house buys copier paper. However, if printing services are provided (such as printing books or official documents), a different GST rate may be applicable to the service. One rate is charged on paper, and another rate is charged on the service.
Do wholesalers get a different discount on copier paper?
In terms of GST rate, there is no different rate for wholesalers or retailers. The same rate applies to everyone. However, wholesalers can get a discount from the manufacturer due to purchasing in large quantities, but GST will have to be calculated on the entire invoice value.
Is there a different GST benefit on eco-friendly paper?
Currently (after September 22, 2025), there is no separate GST exemption for eco-friendly or recycled copier paper. These are also taxable at the same rate (18%) as regular copier paper. However, in the future, the government may provide concessions on such products as part of its green policy.
Do schools or educational institutions get tax exemptions on purchasing copier paper?
No, even educational institutions must pay the regular GST rate (18%). However, if they are registered entities and file GST returns, they can claim input tax credit. Generally, tax exemption is applicable only for educational services, but not for stationery products.
How does GST apply if a company exports copier paper?
Copier paper is generally considered a zero-rated supply for exports. This means that the exporter does not have to pay GST but can get the input tax credit back as a refund. This is a big advantage for exporters, as it helps them compete in the international market.
How to pay GST if you sell copier paper online?
If you sell copier paper on an online platform (like Amazon, Flipkart), the seller must pay the same 18% GST. However, the E-commerce Operator (ECO) also deducts a small portion as TCS (Tax Collected at Source) from the GST collection. The seller has to adjust it in the monthly return.
For more information, kindly contact our advisor:
Mr. Parveen Sundriyal
📞 Mobile / WhatsApp: +91 95991 24163
📧 Email: consult@corpzo.com
Comments
Post a Comment