18% GST Goods - HSN 4202 to 4819
Updated as on 1 September 2026
Current 18% GST reference for goods falling within HSN 4202 to 4819, covering leather articles, furskins, wood products, cork, wood pulp, paper and paperboard goods.
Current legal position: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification. Schedule II prescribes 18% IGST; corresponding intra-State supplies ordinarily attract 9% CGST + 9% SGST/UTGST.
Effective date: the revised goods-rate schedules generally took effect from 22 September 2025. This is a statutory effective date and has not been replaced. The webpage update date is 1 September 2026.
Contents
Current 18% GST Rate List - HSN 4202 to 4819
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 4202 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, sheeting of plastics, textile materials, vulcanised fibre or paperboard, or wholly or mainly covered with such materials or paper [other than handbags and shopping bags of cotton or jute] | 9% | 9% | 18% |
| 4203 | Articles of apparel and clothing accessories, of leather or composition leather [other than gloves specially designed for use in sports] | 9% | 9% | 18% |
| 4205 | Other articles of leather or of composition leather | 9% | 9% | 18% |
| 4206 | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons | 9% | 9% | 18% |
| 4301 | Raw furskins, including heads, tails, paws and other pieces or cuttings suitable for furriers' use, other than raw hides and skins of heading 4101, 4102 or 4103 | 9% | 9% | 18% |
| 4302 | Tanned or dressed furskins, including heads, tails, paws and other pieces or cuttings, unassembled or assembled without the addition of other materials, other than those of heading 4303 | 9% | 9% | 18% |
| 4303 | Articles of apparel, clothing accessories and other articles of furskin | 9% | 9% | 18% |
| 4304 | Artificial fur and articles thereof | 9% | 9% | 18% |
| 4403 | Wood in the rough | 9% | 9% | 18% |
| 4407 | Wood sawn or chipped | 9% | 9% | 18% |
| 4408 | Sheets for veneering, plywood or similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] | 9% | 9% | 18% |
| 4409 | Wood, including strips and friezes for parquet flooring, continuously shaped along edges or faces, whether or not planed, sanded or end-jointed [other than bamboo flooring] | 9% | 9% | 18% |
| 4410 | Particle board, oriented strand board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified lower-rate boards | 9% | 9% | 18% |
| 4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified lower-rate boards | 9% | 9% | 18% |
| 4412 | Plywood, veneered panels and similar laminated wood | 9% | 9% | 18% |
| 4413 | Densified wood, in blocks, plates, strips or profile shapes | 9% | 9% | 18% |
| 4414 | Wooden frames for paintings, photographs, mirrors or similar objects | 9% | 9% | 18% |
| 4418 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes [other than bamboo wood building joinery] | 9% | 9% | 18% |
| 4421 | Wood paving blocks; articles of densified wood not elsewhere included or specified; parts of domestic decorative articles used as tableware and kitchenware | 9% | 9% | 18% |
| 44 or any Chapter | Resin bonded bamboo mat board, with or without veneer in between; bamboo flooring tiles | 9% | 9% | 18% |
| 4501 | Waste cork; crushed, granulated or ground cork | 9% | 9% | 18% |
| 4702 | Chemical wood pulp, dissolving grades | 9% | 9% | 18% |
| 4802 | Uncoated paper and paperboard of a kind used for writing, printing or other graphic purposes; non-perforated punch-cards and punch tape paper, in rolls or rectangular sheets, other than paper of heading 4801 or 4803, and other than uncoated paper/paperboard for exercise books, graph books, laboratory notebooks and notebooks only | 9% | 9% | 18% |
| 4803 | Toilet or facial tissue stock, towel or napkin stock and similar paper 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 | 9% | 9% | 18% |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 9% | 9% | 18% |
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to Chapter 48 | 9% | 9% | 18% |
| 4806 | Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets | 9% | 9% | 18% |
| 4806 20 00 | Greaseproof papers | 9% | 9% | 18% |
| 4806 40 10 | Glassine papers | 9% | 9% | 18% |
| 4807 | Composite paper and paperboard made by sticking flat layers together with an adhesive, not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 9% | 9% | 18% |
| 4808 | Paper and paperboard, corrugated, creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of heading 4803 | 9% | 9% | 18% |
| 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 | 9% | 9% | 18% |
| 4810 | Paper and paperboard coated on one or both sides with kaolin or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular sheets | 9% | 9% | 18% |
| 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular sheets, other than goods of heading 4803, 4809 or 4810 | 9% | 9% | 18% |
| 4812 | Filter blocks, slabs and plates, of paper pulp | 9% | 9% | 18% |
| 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 9% | 9% | 18% |
| 4814 | Wallpaper and similar wall coverings; window transparencies of paper | 9% | 9% | 18% |
| 4816 | Carbon paper, self-copy paper and other copying or transfer papers, other than those of heading 4809; duplicator stencils and offset plates, of paper, whether or not put up in boxes | 9% | 9% | 18% |
| 4817 except 4817 30 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard, excluding boxes, pouches, wallets and writing compendiums containing an assortment of paper stationery | 9% | 9% | 18% |
| 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres for household or sanitary purposes, in rolls not exceeding 36 cm in width 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 of paper pulp, paper, cellulose wadding or webs of cellulose fibres | 9% | 9% | 18% |
| 4819 except 4819 10, 4819 20 | All goods under heading 4819 other than cartons, boxes and cases of corrugated or non-corrugated paper or paperboard | 9% | 9% | 18% |
Important 5% Entries Within This HSN Range
The following specific entries are covered by Schedule I at 5% and should not be treated as 18% merely because a wider heading or chapter otherwise appears in Schedule II.
| HSN / Heading | Description | GST Rate |
|---|---|---|
| 4202 22 20 | Hand bags and shopping bags, of cotton | 5% |
| 4202 22 30 | Hand bags and shopping bags, of jute | 5% |
| 4203 | Gloves specially designed for use in sports | 5% |
| 44 or any Chapter | Cement bonded particle board; jute particle board; rice husk board; glass-fibre reinforced gypsum board (GRG); sisal-fibre boards; bagasse board; cotton stalk particle board; particle/fibre board manufactured from agricultural crop residues | 5% |
| 44, 68, 83 | Idols of wood, stone (including marble) and metals, other than those made of precious metals | 5% |
| 4401 | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 5% |
| 4404 | Hoopwood; split poles; piles, pickets and stakes of wood; wooden sticks roughly trimmed for walking-sticks, umbrellas, tool handles or similar uses | 5% |
| 4405 | Wood wool; wood flour | 5% |
| 4406 | Railway or tramway sleepers (cross-ties) of wood | 5% |
| 4408 | Sheets for veneering, plywood or similar laminated wood, of thickness not exceeding 6 mm, when for match splints | 5% |
| 4409 | Bamboo flooring | 5% |
| 4415 | Packing cases, boxes, crates, drums and similar packings of wood; cable-drums, pallets, box pallets, load boards and pallet collars of wood | 5% |
| 4416 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood | 5% |
| 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, boot or shoe lasts and trees, of wood | 5% |
| 4418 | Bamboo wood building joinery | 5% |
| 4419 | Tableware and kitchenware of wood | 5% |
| 4420 | Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery; statuettes and other ornaments of wood; wooden articles of furniture not falling in Chapter 94 | 5% |
| 4421 | Other articles of wood, including clothes hangers, spools, cops, bobbins, sewing-thread reels, match splints, pencil slats and specified wooden parts, other than the specified 18% entries | 5% |
| 4501 | Natural cork, raw or simply prepared | 5% |
| 4502 00 00 | Natural cork, debacked or roughly squared, or in rectangular blocks, plates, sheets or strip | 5% |
| 4503 | Articles of natural cork, such as corks and stoppers and shuttlecock cork bottoms | 5% |
| 4504 | Agglomerated cork and articles of agglomerated cork | 5% |
| 4601, 4602 | Manufactures of straw, esparto or other plaiting materials; basketware and wickerwork | 5% |
| 4701 | Mechanical wood pulp | 5% |
| 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades | 5% |
| 4704 | Chemical wood pulp, sulphite, other than dissolving grades | 5% |
| 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 5% |
| 4706 | Pulps of fibres derived from recovered paper/paperboard or other fibrous cellulosic material | 5% |
| 4707 | Recovered waste or scrap of paper or paperboard | 5% |
| 48 | Paper splints for matches, whether or not waxed; asphaltic roofing sheets | 5% |
| 39, 48 | Paper sacks/bags and bio-degradable bags | 5% |
| 4801 | Newsprint, in rolls or sheets | 5% |
| 4817 30 | Boxes, pouches, wallets and writing compendiums of paper or paperboard containing an assortment of paper stationery | 5% |
| 4819 10, 4819 20 | Cartons, boxes and cases of corrugated paper/paperboard or non-corrugated paper/paperboard | 5% |
Important Classification Notes
Some headings in this range are split between 5% and 18%. Examples include HSN 4202, 4203, 4408, 4409, 4418, 4421, 4501, 4817 and 4819. The exact tariff item and the statutory description must therefore be checked before applying the rate.
The current notification also brings several headings into the 18% list that were absent from the older page, including HSN 4702 and HSN 4802, 4804, 4805, 4807, 4808 and 4810. Conversely, specific goods such as cotton/jute handbags, sports gloves, specified boards, bamboo flooring, bamboo building joinery, several other wood products, newsprint, paper sacks/bags and cartons under 4819 10/4819 20 are covered by the 5% schedule.
Official GST Verification
For compliance, verify the exact HSN, description, exclusions and any subsequent amendment or exemption before issuing an invoice or filing a GST return.