What is the GST (IGST) rate for HSN code 48182000?

HSN code 48182000 (Tissue Paper) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 48182000?

The Basic Customs Duty (BCD) for HSN code 48182000 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 48182000 cover?

HSN code 48182000 covers Tissue Paper. It sits under Chapter 48 – Paper and paperboard; articles of paper pulp, of paper or of paperboard, in Section X – PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF.

What is the unit of measurement for HSN code 48182000?

The standard unit of quantity (UQC) for HSN code 48182000 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Tissue Paper HSN Code 4818

Q: What is the HSN code for Tissue Paper?

The HSN code for Tissue Paper is 48182000, classified under Chapter 48 – Paper and paperboard; articles of paper pulp, of paper or of paperboard of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for tissue paper?

Toilet paper is classified under 48181000, and handkerchiefs/cleansing/facial tissues under 48182000, within heading 4818.

18% IGSTSchedule II

Toilet paper, facial tissues and similar household paper are classified under HSN heading 4818. Toilet paper and handkerchiefs/facial tissues each have their own tariff item.

Search any HSN code

Heading

4818

Primary code

48182000

GST / IGST

18%

Customs duty (BCD)

10%

Tissue Paper HSN codes & GST rates

The 8-digit HSN/HS codes under heading 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, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
48181000	Toilet paper	18%	10%
48182000	Handkerchiefs, cleansing or facial tissues and towels	18%	10%

FTA preferential rates: 14 partner agreement(s) listed for 48182000; best preferential rate 0% via ASEAN countries; 11 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for tissue paper?

The HSN code for tissue paper is 4818 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for tissue paper the most common is 48182000, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How tissue paper is classified under HSN

The HSN classification for tissue paper narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 482-digitPaper and paperboard; articles of paper pulp, of paper or of paperboard
48184-digit headingTOILET 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, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES
4818206-digit subheadingTOILET 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, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES
481820008-digit tariff itemHandkerchiefs, cleansing or facial tissues and towels

Section X — PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

GST on tissue paper

Tissue Paper (HSN 4818) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 48182000 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported tissue paper

When tissue paper (HSN 48182000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties, and Compensation Cess 0.125%.

Indicative total duty on ₹100 of assessable value: ₹32.4181. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 48182000 →

Conclusion

The HSN code for tissue paper is 4818 at the heading level, with 48182000 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.