Chapter 48 of the GST framework covers (Waste And Scrap) Paper Or Pa, and HSN Code 48041900 specifically identifies Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Other. Tax rates applicable include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12 for interstate movements. The standard unit of measurement is 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 48041900
Goods classified as Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Other under HSN 48041900 are taxed based on transaction type. Local sales attract CGST at 0.06 plus SGST/UTGST at 0.06. For supplies crossing state boundaries, IGST at 0.12 applies. Documentation must reflect kg. as the measurement standard for Chapter 48 – (Waste And Scrap) Paper Or Pa products.
Who Should Use HSN Code 48041900?
Any business engaged in supplying Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Other must apply HSN 48041900 on invoices. The (Waste And Scrap) Paper Or Pa category under Chapter 48 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Looking to deal in Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Other? GST registration is your first compliance requirement for HSN 48041900 goods. International traders in (Waste And Scrap) Paper Or Pa products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate HSN Code 48041900 usage for Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Other simplifies reconciliation and protects against penalties. Keep current with 0.06, 0.06, and 0.12 updates for Chapter 48 – (Waste And Scrap) Paper Or Pa to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 48041900 is used to classify Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Other under Chapter 48 – (Waste And Scrap) Paper Or Pa for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Other, CGST applies at 0.06 and SGST/UTGST at 0.06 for intrastate supplies. Interstate transactions are taxed under IGST at 0.12.
Yes, GST registration is mandatory for businesses dealing in Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Kraftliner : Other under HSN 48041900. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under (Waste And Scrap) Paper Or Pa, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.