Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4813 specifically identifies cigarette paper, whether or not cut to size or in the form of booklets or tubes for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 4813 on all Tax Invoices for cigarette paper, whether or not cut to size or in the form of booklets or tubes
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 4813

"Classifying cigarette paper, whether or not cut to size or in the form of booklets or tubes correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Paper category. AasanKhata automatically monitors these shifts for you."