Thursday, 25 May 2017

GST Rate Schedule Chapter - 48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard)

Chapter
48 (Paper and paperboard; articles  of  paper pulp, of paper or of paperboard)

Nil
1.   Judicial,   Non- judicial   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%
1.   Newsprint,  in  rolls or sheets [4801]

12%
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%
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,     surface- coloured, surface- decorated  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
28%
1.   Wall paper and similar wall coverings [4814]


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