Within Chapter 48 – (Waste And Scrap) Paper Or Pa, HSN Code 48041100 serves as the official classification for Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached. This code determines tax rates and compliance obligations for all entities trading in Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached. CGST applies at 0.06, SGST/UTGST at 0.06 for local transactions, and IGST at 0.12 for interstate supplies. Measurement is standardized in kg..
HSN Codes under Chapter 48 – (Waste And Scrap) Paper Or Pa
Below are related HSN codes from Chapter 48 – (Waste And Scrap) Paper Or Pa for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| (Waste And Scrap) Paper Or Pa... | 48010010 | Newsprint, In Rolls Or Sheets - Newsprint, In Roll... | 2.50% | 2.50% | 5.00% |
| (Waste And Scrap) Paper Or Pa... | 48010090 | Newsprint, In Rolls Or Sheets - Newsprint, In Roll... | 0.025 | 0.025 | 0.05 |
| (Waste And Scrap) Paper Or Pa... | 48021010 | Uncoated Paper And Paperboard, Of A Kind Used For ... | 6.00% | 6.00% | 12.00% |
| (Waste And Scrap) Paper Or Pa... | 48021020 | Uncoated Paper And Paperboard, Of A Kind Used For ... | 0.06 | 0.06 | 0.12 |
| (Waste And Scrap) Paper Or Pa... | 48022010 | Uncoated Paper And Paperboard, Of A Kind Used For ... | 6.00% | 6.00% | 12.00% |
| (Waste And Scrap) Paper Or Pa... | 48022090 | Uncoated Paper And Paperboard, Of A Kind Used For ... | 6.00% | 6.00% | 12.00% |
| (Waste And Scrap) Paper Or Pa... | 48023000 | Uncoated Paper And Paperboard, Of A Kind Used For ... | 0.06 | 0.06 | 0.12 |
| (Waste And Scrap) Paper Or Pa... | 48024000 | Uncoated Paper And Paperboard, Of A Kind Used For ... | 0.06 | 0.06 | 0.12 |
| (Waste And Scrap) Paper Or Pa... | 48025410 | Uncoated Paper And Paperboard, Of A Kind Used For ... | 6.00% | 6.00% | 12.00% |
| (Waste And Scrap) Paper Or Pa... | 48025420 | Uncoated Paper And Paperboard, Of A Kind Used For ... | 6.00% | 6.00% | 12.00% |
GST Rates for HSN 48041100
Tax liability for Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached under HSN 48041100 varies by transaction geography. CGST at 0.06 combined with SGST/UTGST at 0.06 applies to local sales. Interstate movement attracts IGST at 0.12. All billing for Chapter 48 – (Waste And Scrap) Paper Or Pa products must use kg..
Who Should Use HSN Code 48041100?
Every entity transacting in Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached must quote HSN Code 48041100 on invoices. This includes traders, distributors, and e-commerce sellers operating under (Waste And Scrap) Paper Or Pa. Chapter 48 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached market requires essential registrations. GST registration enables legal tax collection on HSN 48041100 goods. For cross-border trade in (Waste And Scrap) Paper Or Pa items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Proper use of HSN Code 48041100 for Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached streamlines audit processes and supports valid credit claims. Stay updated on 0.06, 0.06, and 0.12 rates for Chapter 48 – (Waste And Scrap) Paper Or Pa through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 48041100 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 48041100 for accurate classification of Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached.
Can I claim input tax credit on Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached purchases?
Yes, registered businesses can claim input tax credit on Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached purchases made under HSN 48041100. Ensure your supplier mentions correct HSN code and GST rates (0.06, 0.06) on the invoice.
What is the difference between CGST and IGST for HSN 48041100?
CGST at 0.06 plus SGST/UTGST at 0.06 applies when Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached is sold within the same state. IGST at 0.12 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached domestically?
No, Import Export Code is only required if you plan to import or export Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Unbleached internationally. For domestic trade within (Waste And Scrap) Paper Or Pa, GST registration is sufficient.
