| 4801.00.10 | Glazed | 10% | 5% | 16.55% | Free |
| 4801.00.90 | Other | 10% | 5% | 16.55% | Free |
| 4802.10.10 | Paper | 10% | 18% | 30.98% | Free |
| 4802.10.20 | Paperboard | 10% | 18% | 30.98% | Free |
| 4802.20.10 | Photographic base paper, uncoated | 10% | 18% | 30.98% | Free |
| 4802.20.90 | Other | 10% | 18% | 30.98% | Free |
| 4802.40.00 | Wall paper base | 10% | 18% | 30.98% | Free |
| 4802.54.10 | India Paper | 10% | 18% | 30.98% | Free |
| 4802.54.20 | Litho and offset paper | 10% | 18% | 30.98% | Free |
| 4802.54.30 | Duplicating paper | 10% | 18% | 30.98% | Free |
| 4802.54.40 | Airmail paper | 10% | 18% | 30.98% | Free |
| 4802.54.50 | Tissue paper | 10% | 18% | 30.98% | Free |
| 4802.54.90 | Other | 10% | 18% | 30.98% | Free |
| 4802.55.10 | Litho and offset paper | 10% | 18% | 30.98% | Free |
| 4802.55.20 | Drawing paper | 10% | 18% | 30.98% | Free |
| 4802.55.30 | Duplicating paper | 10% | 18% | 30.98% | Free |
| 4802.55.40 | Account book paper | 10% | 18% | 30.98% | Free |
| 4802.55.50 | Bank, bond and cheque paper | 10% | 18% | 30.98% | Restd |
| 4802.55.60 | Currency note paper | 10% | 18% | 30.98% | Restd |
| 4802.55.70 | Paper for security printing, currency paper, stamp paper | 10% | 18% | 30.98% | Restd |
| 4802.55.90 | Other | 10% | 18% | 30.98% | Free |
| 4802.56.10 | Litho and offset paper | 10% | 18% | 30.98% | Free |
| 4802.56.20 | Drawing paper | 10% | 18% | 30.98% | Free |
| 4802.56.30 | Duplicating paper | 10% | 18% | 30.98% | Free |
| 4802.56.40 | Account book paper | 10% | 18% | 30.98% | Free |
| 4802.56.50 | Bank, bond and cheque paper | 10% | 18% | 30.98% | Restd |
| 4802.56.60 | Currency note paper | 10% | 18% | 30.98% | Restd |
| 4802.56.70 | Paper for security printing, currency paper, stamp paper | 10% | 18% | 30.98% | Restd |
| 4802.56.90 | Other | 10% | 18% | 30.98% | Free |
| 4802.57.10 | Litho and offset paper | 10% | 18% | 30.98% | Free |
| 4802.57.20 | Drawing paper | 10% | 18% | 30.98% | Free |
| 4802.57.30 | Duplicating paper | 10% | 18% | 30.98% | Free |
| 4802.57.40 | Account book paper | 10% | 18% | 30.98% | Free |
| 4802.57.50 | Bank, bond and cheque paper | 10% | 18% | 30.98% | Restd |
| 4802.57.60 | Currency note paper | 10% | 18% | 30.98% | Restd |
| 4802.57.70 | Paper for security printing, currency paper, stamp paper | 10% | 18% | 30.98% | Restd |
| 4802.57.90 | Other | 10% | 18% | 30.98% | Free |
| 4802.58.10 | Litho and offset paper | 10% | 18% | 30.98% | Free |
| 4802.58.20 | Drawing paper | 10% | 18% | 30.98% | Free |
| 4802.58.30 | Duplicating paper | 10% | 18% | 30.98% | Free |
| 4802.58.40 | Bank, bond and cheque paper | 10% | 18% | 30.98% | Restd |
| 4802.58.50 | Paper for security printing, currency paper, stamp paper | 10% | 18% | 30.98% | Restd |
| 4802.58.90 | Other | 10% | 18% | 30.98% | Free |
| 4802.61.10 | Drawing paper | 10% | 18% | 30.98% | Free |
| 4802.61.20 | Poster paper | 10% | 18% | 30.98% | Free |
| 4802.61.30 | Printing paper dyed or marbled in mass | 10% | 18% | 30.98% | Free |
| 4802.61.40 | Account book paper | 10% | 18% | 30.98% | Free |
| 4802.61.50 | Automatic data processing machine paper | 10% | 18% | 30.98% | Free |
| 4802.61.60 | Paper for security printing, currency paper, stamp paper | 10% | 18% | 30.98% | Restd |
| 4802.61.90 | Other | 10% | 18% | 30.98% | Free |
| 4802.62.10 | Drawing paper | 10% | 18% | 30.98% | Free |
| 4802.62.20 | Poster paper | 10% | 18% | 30.98% | Free |
| 4802.62.30 | Printing paper dyed or marbled in mass | 10% | 18% | 30.98% | Free |
| 4802.62.40 | Account book paper | 10% | 18% | 30.98% | Free |
| 4802.62.50 | Automatic data processing machine paper | 10% | 18% | 30.98% | Free |
| 4802.62.60 | Paper for security printing, currency paper, stamp paper | 10% | 18% | 30.98% | Restd |
| 4802.62.90 | Other | 10% | 18% | 30.98% | Free |
| 4802.69.10 | Drawing paper | 10% | 18% | 30.98% | Free |
| 4802.69.20 | Poster paper | 10% | 18% | 30.98% | Free |
| 4802.69.30 | Printing paper dyed or marbled in mass | 10% | 18% | 30.98% | Free |
| 4802.69.40 | Account book paper | 10% | 18% | 30.98% | Free |
| 4802.69.50 | Automatic data processing machine paper | 10% | 18% | 30.98% | Free |
| 4802.69.60 | Paper for security printing, currency paper, stamp paper | 10% | 18% | 30.98% | Restd |
| 4802.69.90 | Other | 10% | 18% | 30.98% | Free |
| 4803.00.10 | In commercial sizerolls of a width 36 cm and above | 10% | 18% | 30.98% | Free |
| 4803.00.90 | Other | 10% | 18% | 30.98% | Free |
| 4804.11.00 | Unbleached | 10% | 18% | 30.98% | Free |
| 4804.19.00 | Other | 10% | 18% | 30.98% | Free |
| 4804.21.00 | Unbleached | 10% | 18% | 30.98% | Free |
| 4804.29.00 | Other | 10% | 18% | 30.98% | Free |
| 4804.31.00 | Unbleached | 10% | 18% | 30.98% | Free |
| 4804.39.00 | Other | 10% | 18% | 30.98% | Free |
| 4804.41.00 | Unbleached | 10% | 18% | 30.98% | Free |
| 4804.42.00 | Bleached uniformly throughout the mass and of which more than 95% by weight of… | 10% | 18% | 30.98% | Free |
| 4804.49.00 | Other | 10% | 18% | 30.98% | Free |
| 4804.51.00 | Unbleached | 10% | 18% | 30.98% | Free |
| 4804.52.00 | Bleached uniformly throughout the mass and of which more than 95% by weight of… | 10% | 18% | 30.98% | Free |
| 4804.59.00 | Other | 10% | 18% | 30.98% | Free |
| 4805.11.00 | Semi-chemical fluting paper | 10% | 18% | 30.98% | Free |
| 4805.12.00 | Straw fluting paper | 10% | 18% | 30.98% | Free |
| 4805.19.00 | Other | 10% | 18% | 30.98% | Free |
| 4805.24.00 | Weighing 150 g/m2 or less | 10% | 18% | 30.98% | Free |
| 4805.25.00 | Weighing more than 150 g/m2 | 10% | 18% | 30.98% | Free |
| 4805.30.00 | Sulphite wrapping paper | 10% | 18% | 30.98% | Free |
| 4805.40.00 | Filter paper and paperboard | 10% | 18% | 30.98% | Free |
| 4805.50.00 | Felt paper and paperboard | 10% | 18% | 30.98% | Free |
| 4805.91.00 | Weighing 150 g/m2 or less | 10% | 18% | 30.98% | Free* |
| 4805.92.00 | Weighing more than 150 g/m2 but less than 225 g/m2 | 10% | 18% | 30.98% | Free* |
| 4805.93.00 | Weighing 225 g/m2 or more | 10% | 18% | 30.98% | Free* |
| 4806.10.00 | Vegetable parchment | 10% | 18% | 30.98% | Free |
| 4806.20.00 | Greaseproof papers
[SNo 172 in Sch II of Ntfn 09-IGST/17.09.2025] | 10% | 18% | 18% | Free |
| 4806.30.00 | Tracing papers | 10% | 18% | 30.98% | Free |
| 4806.40.10 | Glassine papers
[SNo 173 in Sch II of Ntfn 09-IGST/17.09.2025] | 10% | 18% | 18% | Free |
| 4806.40.90 | Other | 10% | 18% | 30.98% | Free |
| 4807.00.10 | Straw paper and other straw board, whether or not covered with paper other tha… | 10% | 18% | 30.98% | Free |
| 4807.00.90 | Other | 10% | 18% | 30.98% | Free |
| 4808.10.00 | Corrugated paper and paperboard, whether or not perforated | 10% | 18% | 30.98% | Free |
| 4808.40.10 | Sack kraft paper, creped or crinkled, whether or not embossed or perforated | 10% | 18% | 30.98% | Free |
| 4808.40.90 | Other kraft paper, creped or crinkled, whether or not embossed or perforated | 10% | 18% | 30.98% | Free |
| 4808.90.00 | Other | 10% | 18% | 30.98% | Free |
| 4809.20.00 | Self-copy paper | 10% | 18% | 30.98% | Free |
| 4809.90.00 | Other | 10% | 18% | 30.98% | Free |
| 4810.13.10 | Imitation art paper | 10% | 18% | 30.98% | Free* |
| 4810.13.20 | Art paper | 10% | 18% | 30.98% | Free* |
| 4810.13.30 | Chrome paper or paperboard | 10% | 18% | 30.98% | Free* |
| 4810.13.90 | Other | 10% | 18% | 30.98% | Free* |
| 4810.14.10 | Imitation art paper | 10% | 18% | 30.98% | Free* |
| 4810.14.20 | Art paper | 10% | 18% | 30.98% | Free* |
| 4810.14.30 | Chrome paper or paperboard | 10% | 18% | 30.98% | Free* |
| 4810.14.90 | Other | 10% | 18% | 30.98% | Free* |
| 4810.19.10 | Imitation art paper | 10% | 18% | 30.98% | Free* |
| 4810.19.20 | Art paper | 10% | 18% | 30.98% | Free* |
| 4810.19.30 | Chrome paper or paperboard | 10% | 18% | 30.98% | Free* |
| 4810.19.90 | Other | 10% | 18% | 30.98% | Free* |
| 4810.22.00 | Light-weight coated paper | 10% | 18% | 30.98% | Free* |
| 4810.29.00 | Other | 10% | 18% | 30.98% | Free* |
| 4810.31.00 | Bleached uniformly throughout the mass and of which more than 95% by weight of… | 10% | 18% | 30.98% | Free* |
| 4810.32.00 | Bleached uniformly throughout the mass and of which more than 95% by weight of… | 10% | 18% | 30.98% | Free* |
| 4810.39.10 | Insulating paper | 10% | 18% | 30.98% | Free* |
| 4810.39.20 | Electric insulating press board | 10% | 18% | 30.98% | Free* |
| 4810.39.30 | Insulation boards (homogenous) | 10% | 18% | 30.98% | Free* |
| 4810.39.90 | Other | 10% | 18% | 30.98% | Free* |
| 4810.92.00 | Multi-ply | 10% | 18% | 30.98% | Free** |
| 4810.99.00 | Other | 10% | 18% | 30.98% | Free** |
| 4811.10.00 | Tarred, bituminised or asphalted paper and paperboard | 10% | 18% | 30.98% | Free |
| 4811.41.00 | Self-adhesive | 10% | 18% | 30.98% | Free |
| 4811.49.00 | Other | 10% | 18% | 30.98% | Free |
| 4811.51.10 | Aseptic packaging paper | 10% | 18% | 30.98% | Free |
| 4811.51.90 | Other | 10% | 18% | 30.98% | Free |
| 4811.59.10 | Aseptic packaging paper | 10% | 18% | 30.98% | Free |
| 4811.59.90 | Other | 10% | 18% | 30.98% | Free |
| 4811.60.00 | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, s… | 10% | 18% | 30.98% | Free |
| 4811.90.11 | Handmade paper and paperboard, rules, lined or squared but not otherwise printed | 10% | 18% | 30.98% | Free |
| 4811.90.12 | Chromo and art paper, coated | 10% | 18% | 30.98% | Free |
| 4811.90.13 | Building board of paper or pulp, impregnated | 10% | 18% | 30.98% | Free |
| 4811.90.14 | Chromo board | 10% | 18% | 30.98% | Free |
| 4811.90.15 | Raw base paper for sensitising, coated | 10% | 18% | 30.98% | Free |
| 4811.90.16 | Surface marbled paper | 10% | 18% | 30.98% | Free |
| 4811.90.17 | Leather board and imitation leather board | 10% | 18% | 30.98% | Free |
| 4811.90.18 | Matrix board | 10% | 18% | 30.98% | Free |
| 4811.90.91 | Grape guard paper | 10% | 18% | 30.98% | Free |
| 4811.90.93 | Thermal paper for fax machines | 10% | 18% | 30.98% | Free |
| 4811.90.94 | Thermal paper in jumbo rolls (of size 1 m and above in width and 5,000 m and a… | 10% | 18% | 30.98% | Free |
| 4811.90.95 | Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,0… | 10% | 18% | 30.98% | Free |
| 4811.90.96 | Thermal paper in rolls of size less than 1 m in width | 10% | 18% | 30.98% | Free |
| 4811.90.99 | Other | 10% | 18% | 30.98% | Free |
| 4812.00.00 | FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP | 10% | 18% | 30.98% | Free |
| 4813.10.00 | In the form of booklets or tubes | 10% | 18% | 30.98% | Free |
| 4813.20.00 | In rolls of a width not exceeding 5 cm | 10% | 18% | 30.98% | Free |
| 4813.90.10 | Cigarette paper in bulk, or in sheets | 10% | 18% | 30.98% | Free |
| 4813.90.90 | Other | 10% | 18% | 30.98% | Free |
| 4814.20.00 | Wallpaper and similar wall coverings, consisting of paper coated or covered, o… | 10% | 18% | 30.98% | Free |
| 4814.90.00 | Other | 10% | 18% | 30.98% | Free |
| 4816.20.10 | Duplicating paper, cut to size | 10% | 18% | 30.98% | Free |
| 4816.20.20 | Paper for fax machine | 10% | 18% | 30.98% | Free |
| 4816.20.90 | Other | 10% | 18% | 30.98% | Free |
| 4816.90.10 | Other copying or transfer papers (excluding printed transfer) cut to size whet… | 10% | 18% | 30.98% | Free |
| 4816.90.20 | Calculating machine paper in rolls and strips not exceeding 15 cm in width | 10% | 18% | 30.98% | Free |
| 4816.90.90 | Other | 10% | 18% | 30.98% | Free |
| 4817.10.00 | Envelopes | 10% | 0% | 10.2% | Free |
| 4817.20.00 | Letter cards, plain postcards and correspondence cards | 10% | 0% | 10.2% | Free |
| 4817.30.10 | Writing blocks | 10% | 5% | 16.55% | Free |
| 4817.30.90 | Other | 10% | 5% | 16.55% | Free |
| 4818.10.00 | Toilet paper | 10% | 18% | 30.98% | Free |
| 4818.20.00 | Handkerchiefs, cleansing or facial tissues and towels | 10% | 18% | 30.98% | Free |
| 4818.30.00 | Tablecloths and serviettes | 10% | 18% | 30.98% | Free |
| 4818.50.00 | Articles of apparel and clothing accessories | 10% | 18% | 30.98% | Free |
| 4818.90.00 | Other | 10% | 18% | 30.98% | Free |
| 4819.10.10 | Boxes | 10% | 5% | 16.55% | Free |
| 4819.10.90 | Other | 10% | 5% | 15.61% | Free |
| 4819.20.10 | Cartons, boxes, cases, intended for thepacking of match sticks | 10% | 5% | 16.55% | Free |
| 4819.20.20 | Boxes | 10% | 5% | 16.55% | Free |
| 4819.20.90 | Other | 10% | 5% | 15.61% | Free |
| 4819.30.00 | Sacks and bags, having a base of a width of 40 cm or more | 10% | 18% | 30.98% | Free |
| 4819.40.00 | Other sacks and bags, including cones | 10% | 18% | 30.98% | Free |
| 4819.50.10 | Made of corrugated paper or paperboard | 10% | 18% | 30.98% | Free |
| 4819.50.90 | Other | 10% | 18% | 30.98% | Free |
| 4819.60.00 | Box files, letter trays, storage boxes and similar articles, of a kind used in… | 10% | 18% | 30.98% | Free |
| 4820.10.10 | Registers, account books | 10% | 18% | 30.98% | Free |
| 4820.10.20 | Letter pads | 10% | 18% | 30.98% | Free |
| 4820.10.90 | Other | 10% | 18% | 30.98% | Free |
| 4820.20.00 | Exercise books | 10% | 0% | 11% | Free |
| 4820.30.00 | Binders (other than book covers), folders and file covers | 10% | 18% | 30.98% | Free |
| 4820.40.00 | Manifold business forms and interleaved carbon sets | 10% | 18% | 30.98% | Free |
| 4820.50.00 | Albums for samples or for collections | 10% | 18% | 30.98% | Free |
| 4820.90.10 | Blotting papers cut to size | 10% | 18% | 30.98% | Free |
| 4820.90.90 | Other | 10% | 18% | 30.98% | Free |
| 4821.10.10 | Paper tags | 10% | 18% | 30.98% | Free |
| 4821.10.20 | Labels | 10% | 18% | 30.98% | Free |
| 4821.10.90 | Other | 10% | 18% | 30.98% | Free |
| 4821.90.10 | Labels | 10% | 18% | 30.98% | Free |
| 4821.90.90 | Other | 10% | 18% | 30.98% | Free |
| 4822.10.00 | Of a kind used for winding textile yarn | 10% | 18% | 30.98% | Free |
| 4822.90.10 | Paper tubes | 10% | 18% | 30.98% | Free |
| 4822.90.90 | Other | 10% | 18% | 30.98% | Free |
| 4823.20.00 | Filter paper and paperboard | 10% | 18% | 30.98% | Free |
| 4823.40.00 | Rolls, sheets and dials, printed for self-recording apparatus | 10% | 18% | 30.98% | Free |
| 4823.61.00 | Of bamboo | 10% | 18% | 30.98% | Free |
| 4823.69.00 | Other | 10% | 18% | 30.98% | Free |
| 4823.70.10 | Paper pulp moulded trays | 10% | 5% | 16.55% | Free |
| 4823.70.20 | Wood pulp board | 10% | 18% | 30.98% | Free |
| 4823.70.30 | Articles made of paper mache other than artware and moulded or pressed goods o… | 10% | 18% | 30.98% | Free |
| 4823.70.90 | Other | 10% | 18% | 30.98% | Free |
| 4823.90.11 | Braille paper | 10% | 5% | 16.55% | Free |
| 4823.90.12 | Cellulose in sole board or sheet | 10% | 18% | 30.98% | Free |
| 4823.90.13 | Packing and wrapping paper | 10% | 18% | 30.98% | Free |
| 4823.90.14 | Paper for cigarette filter tips | 10% | 18% | 30.98% | Free |
| 4823.90.15 | Paper cone for loud speaker | 10% | 18% | 30.98% | Free |
| 4823.90.16 | Patterns made of papers for leather footwear, leather garments and goods | 10% | 18% | 30.98% | Free |
| 4823.90.17 | Patterns made of paper for articles of apparel and clothing accessories | 10% | 18% | 30.98% | Free |
| 4823.90.18 | Products consisting of sheets of paper or paperboard, impregnated, coated or c… | 10% | 18% | 30.98% | Free |
| 4823.90.19 | Decorative laminates | 10% | 18% | 30.98% | Free |
| 4823.90.21 | Pre-punched cards | 10% | 18% | 30.98% | Free |
| 4823.90.22 | Monotype and newstape paper in strips with perforated edges, not exceeding 15c… | 10% | 18% | 30.98% | Free |
| 4823.90.23 | Typewriting paper cut to size | 10% | 18% | 30.98% | Free |
| 4823.90.30 | Plain or embossed seals made of paper laminated paper or paper gaskets | 10% | 18% | 30.98% | Free |
| 4823.90.90 | Other | 20% | 18% | 43.96% | Free |