HSN Code 48051900 provides the tax classification for Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Fluting Paper : Other under Chapter 48 – (Waste And Scrap) Paper Or Pa of the GST tariff. Businesses dealing in Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Fluting Paper : Other 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 48051900
Goods classified as Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Fluting Paper : Other under HSN 48051900 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 48051900?
Every entity transacting in Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Fluting Paper : Other must quote HSN Code 48051900 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
Starting a business involving Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Fluting Paper : Other? GST registration is mandatory for collecting and remitting taxes on HSN 48051900 goods. Companies planning international trade within (Waste And Scrap) Paper Or Pa must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate application of HSN Code 48051900 for Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Fluting Paper : Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 48 – (Waste And Scrap) Paper Or Pa should monitor rate updates (0.06, 0.06, 0.12) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
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 48051900 for accurate classification of Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Fluting Paper : Other.
Yes, registered businesses can claim input tax credit on Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Fluting Paper : Other purchases made under HSN 48051900. Ensure your supplier mentions correct HSN code and GST rates (0.06, 0.06) on the invoice.
CGST at 0.06 plus SGST/UTGST at 0.06 applies when Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Fluting Paper : Other is sold within the same state. IGST at 0.12 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Fluting Paper : Other internationally. For domestic trade within (Waste And Scrap) Paper Or Pa, GST registration is sufficient.