GST Rate Changes for Consumer Electronics and Paper Sector

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Shubham Sinha

September 4, 2025

Consumer Electronics

( 28% to 18%)

S. No. Chapter / Heading
/ Sub-heading / Tariff item
Description of Goods
1. 8415 Air-conditioning  machines,  comprising  a  motor-driven  fan and  elements  for  changing  the  temperature  and  humidity, including  those  machines  in  which  the  humidity  cannot  be
separately regulated
2. 8422 Dish  washing  machines,  household  [8422  11  00]  and  other
[8422 19 00]
3. 8528 Television sets (including LCD and LED television); Monitors and    projectors,    not    incorporating    television    reception apparatus; reception apparatus for television, whether or not incorporating  radio-broadcast  receiver  or  sound  or  video recording or reproducing apparatus, set top box for television
and Television set (including LCD and LED television).

 

Paper Sector

12% to Nil

S. No. Chapter / Heading
/ Sub-heading / Tariff item
Description of Goods
1 4802 Uncoated paper and paperboard used for exercise book, graph
book, laboratory notebook and notebooks

(12% to 5%)

S. No. Chapter / Heading / Sub- heading / Tariff item Description of Goods
1. 4701 Mechanical wood pulp
2. 4703 Chemical wood pulp, soda or sulphate, other than  dissolving
grades
3. 4704 Chemical wood pulp, sulphite, other than dissolving grades
4. 4705 Wood  pulp  obtained  by  a  combination  of  mechanical  and
chemical pulping processes
5. 4706 Pulps of fibres derived from recovered (waste and scrap) paper
or paperboard or of other fibrous cellulosic material
6. 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or
paperboard, containing an assortment of paper stationery
7. 4819 10, 4819 20 Cartons, boxes and cases of,-
(a)  Corrugated paper or paper boards; or
(b) Non-corrugated paper or paper board
8. 4823 Paper pulp moulded trays
9. 48 Paper  splints  for  matches,  whether  or  not  waxed,  Asphaltic
roofing sheets
10. 48 Paper Sack and Bio degradable bags

(12% to 18%)

S. No. Chapter / Heading / Sub-heading / Tariff
item
Description of Goods
1. 4702 Chemical wood pulp, dissolving grades
2. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803[other than Uncoated paper and paperboard used for exercise book, graph book, laboratory
notebook and notebooks]
3. 4804 Uncoated kraft paper and paperboard, in rolls or sheets,
other than that of heading 4802 or 4803
4. 4805 Other uncoated paper and paperboard, in rolls or sheets,
not further worked or processed than as specified in Note 3 to this Chapter
5. 4806 20 00 Greaseproof papers
6. 4806 40 10 Glassine papers
7. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not
internally reinforced, in rolls or sheets
8. 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind
described in heading 4803
9. 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) 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 (including square) sheets of any size
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