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HSN Code 4823

Paper pulp moulded trays; Kites, Paper mache articles

DescriptionCGSTSGSTIGSTSchedule
Paper pulp moulded trays; Kites, Paper mache articles2.5%2.5%5%I
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, Braille paper, Kites, Paper mache articles]9%9%18%II

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Same HSN code, two different rates

HSN 4823 is split by product type, not just description wording:

  • 5% IGST: paper pulp moulded trays, kites, and paper mache articles.
  • 18% IGST: other paper, paperboard, cellulose wadding and webs of cellulose fibres cut to size or shape, and other articles of paper pulp/paper/paperboard not covered by the 5% list above.

If you're selling moulded paper packaging (like egg trays or fruit trays) or paper mache decor items, you likely qualify for the 5% rate — but generic die-cut paper/paperboard products under the same broad heading default to 18%. Confirm which category your specific product matches before filing; this is one of the more commonly misclassified paper-goods codes because both rates sit under the identical HSN number.

This is one of several HSN codes carrying more than one GST rate under the same heading — see the full list of examples.

Frequently asked questions

What is the GST rate for HSN code 4823?

HSN code 4823 carries more than one GST rate depending on the specific goods: Paper pulp moulded trays; Kites, Paper mache articles attracts 5%; 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, Braille paper, Kites, Paper mache articles] attracts 18%.

Which chapter does HSN code 4823 belong to?

HSN code 4823 falls under Chapter 48 - Paper and Paperboard; Articles of Paper Pulp, Paper or Paperboard of the Customs Tariff Act, 1975.