HSN Code 4803 refers to "Toilet or facial tissue stock, towel or napkin stock and similar paper 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 of a width 36 cm or in square or rectangular sheets with one side 36 cm and the other side 15 cm in the unfolded state." This classification code is essential for identifying household and sanitary paper products for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 4803 include toilet paper, facial tissues, paper towels, napkins, and cellulose wadding. Additionally, the GST rate for these household and sanitary paper products under this code ensures accurate trade compliance.