HSN Code 48030090 -- – Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind (GST Rate 18%)

HSN Code 48030090

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, surface-coloured, surface-decorated or printed, in rolls or sheets - 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, surface-coloured, surfacedecorated or printed, in rolls or sheets : other

HSN48030090

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, surface-coloured, surface-decorated or printed, in rolls or sheets - 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, surface-coloured, surfacedecorated or printed, in rolls or sheets : other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 4803
Subheading: 480300
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 48030090?
HSN Code 48030090 is the official Harmonized System of Nomenclature code for Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 48030090?
HSN Code 48030090 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 48030090 belong to?
HSN Code 48030090 falls under Chapter 48 -- Paper and paperboard of the GST tariff.
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