Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4816 specifically identifies carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset 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 4816 on all Tax Invoices for carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset
✓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 4816

"Classifying carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset 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."