Chapter 48 of the GST framework covers (Waste And Scrap) Paper Or Pa, and HSN Code 48059100 specifically identifies Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Other : Weighing 150 G/M2Or Less for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Other : Weighing 150 G/M2Or Less. 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 48059100
For Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Other : Weighing 150 G/M2Or Less classified under HSN Code 48059100, tax computation follows GST principles. CGST at 0.06 plus SGST/UTGST at 0.06 covers intrastate sales. IGST at 0.12 applies to interstate transactions. kg. is the prescribed measurement for (Waste And Scrap) Paper Or Pa under Chapter 48.
Who Should Use HSN Code 48059100?
All businesses supplying Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Other : Weighing 150 G/M2Or Less are obligated to use HSN 48059100 on tax invoices. From producers to retailers within (Waste And Scrap) Paper Or Pa, Chapter 48 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
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 - Other : Weighing 150 G/M2Or Less? GST registration is mandatory for collecting and remitting taxes on HSN 48059100 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 48059100 for Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Other : Weighing 150 G/M2Or Less 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 standard unit of measurement for Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter - Other : Weighing 150 G/M2Or Less under HSN Code 48059100 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, 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 - Other : Weighing 150 G/M2Or Less must use HSN 48059100 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 48059100 for (Waste And Scrap) Paper Or Pa goods before invoicing.
Yes, AD Code registration is required for exporters 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 - Other : Weighing 150 G/M2Or Less under (Waste And Scrap) Paper Or Pa. This registration links your bank account to process foreign currency payments from overseas buyers.