HSN code for tissue paper.
Tissue paper is classified under HSN code 4818 (TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
This code covers toilet paper, facial tissues, paper towels, and similar single-use paper products made from cellulose in rolls up to 36 cm wide or cut to size, plus household paper items like napkins, tablecloths, bed sheets, and paper clothing accessories used for everyday hygiene and domestic purposes.
GST rate for tissue paper
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | 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 | Sch II S.No 1849/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
Invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
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More specific codes under 4818
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Full detail — official text, every sub-code and rate history — on the HSN 4818 code page → · chapter 48 — PAPER AND PAPERBOARD, ARTICLES OF PAPER PULP, OF P
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing