Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard NIL (Not taxable)

1. Judicial, Nonjudicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form [4802, 4817]

5% Tax bracket

1. Newsprint, in rolls or sheets [4801]

12% Tax bracket

1. Uncoated paper and paperboard, uncoated kraft paper, greaseproof paper, glassine paper, composite paper etc. [4802, 4804, 4805, 4806 20 00, 4806 40 10, 4807, 4808, 4810, 4817] 2. Aseptic packaging paper [4811] 3. Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks [4817]. 4. Cartons, boxes and cases of corrugated paper or paper board [4819] 5. Exercise book, graph book, & laboratory note book [4820] 6. Kites [4823] 7. Paper pulp moulded trays [4823] 8. Braille paper [4823 90 11] 9. Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

18% Tax bracket

All goods not specified elsewhere 1. 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surfacecoloured, surfacedecorated or printed, in rolls or sheets. 2. 4806 Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets. 3. 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. 4. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surfacecoloured, surfacedecorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other aseptic packaging paper and 5. 4812 Filter blocks, slabs and plates, of paper pulp. 6. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 7. 4815 – Blank in Tariff 8. 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. 9. 4817 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]. 10. 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres. 11. 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 stationary, of paper or paperboard; and book covers, of paper or paperboard [including Albums for samples or for collections]. 12. 4821 Paper or paperboard labels of all kinds, whether or not printed. 13. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). 14. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays.

28% Tax bracket

1. Wall paper and similar wall coverings [4814]