HSN Code 48042100 provides the tax classification for Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Sack Kraft Paper : Unbleached under Chapter 48 – (Waste And Scrap) Paper Or Pa of the GST tariff. Businesses dealing in Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Sack Kraft Paper : Unbleached must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12. The recognized 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 48042100
The tax structure for Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Sack Kraft Paper : Unbleached under HSN Code 48042100 follows a dual taxation model. CGST is levied at 0.06 and SGST/UTGST at 0.06 for intrastate sales. Interstate transactions attract IGST at 0.12. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 48 – (Waste And Scrap) Paper Or Pa.
Who Should Use HSN Code 48042100?
Manufacturers, wholesalers, retailers, and exporters dealing in Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Sack Kraft Paper : Unbleached are required to mention HSN 48042100 on all tax documents. This classification under (Waste And Scrap) Paper Or Pa applies to businesses of all sizes operating within Chapter 48. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Entering the Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Sack Kraft Paper : Unbleached market requires essential registrations. GST registration enables legal tax collection on HSN 48042100 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
Accurate HSN Code 48042100 usage for Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Sack Kraft Paper : Unbleached 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 48042100 falls under Chapter 48 – (Waste And Scrap) Paper Or Pa in the GST tariff schedule. This chapter covers various goods including Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Sack Kraft Paper : Unbleached.
Yes, IGST at 0.12 is applicable when Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Sack Kraft Paper : Unbleached is supplied interstate or imported. For local sales within a state, CGST at 0.06 and SGST/UTGST at 0.06 apply instead.
Yes, e-commerce sellers dealing in Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 - Sack Kraft Paper : Unbleached must use HSN 48042100 on their invoices. This applies to all online platforms operating under (Waste And Scrap) Paper Or Pa classification.
To import goods under (Waste And Scrap) Paper Or Pa, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.