HSN Code 48070090 provides the tax classification for Composite Paper And Paperboard (Made By Sticking Flat Layers Of Paper Or Paperboard Together With An Adhesive), Not Surface-Coated Or Impregnated, Whether Or Not Internally Reinforced, In Rolls Or Sheets- Composite Paper And Paperboard (Made By Sticking ... under Chapter 48 – (Waste And Scrap) Paper Or Pa of the GST tariff. Businesses dealing in Composite Paper And Paperboard (Made By Sticking Flat Layers Of Paper Or Paperboard Together With An Adhesive), Not Surface-Coated Or Impregnated, Whether Or Not Internally Reinforced, In Rolls Or Sheets- Composite Paper And Paperboard (Made By Sticking ... 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 48070090
Goods classified as Composite Paper And Paperboard (Made By Sticking Flat Layers Of Paper Or Paperboard Together With An Adhesive), Not Surface-Coated Or Impregnated, Whether Or Not Internally Reinforced, In Rolls Or Sheets- Composite Paper And Paperboard (Made By Sticking ... under HSN 48070090 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 48070090?
Traders, manufacturers, and importers of Composite Paper And Paperboard (Made By Sticking Flat Layers Of Paper Or Paperboard Together With An Adhesive), Not Surface-Coated Or Impregnated, Whether Or Not Internally Reinforced, In Rolls Or Sheets- Composite Paper And Paperboard (Made By Sticking ... are required to mention HSN Code 48070090 on all GST documents. This (Waste And Scrap) Paper Or Pa classification under Chapter 48 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Entering the Composite Paper And Paperboard (Made By Sticking Flat Layers Of Paper Or Paperboard Together With An Adhesive), Not Surface-Coated Or Impregnated, Whether Or Not Internally Reinforced, In Rolls Or Sheets- Composite Paper And Paperboard (Made By Sticking ... market requires essential registrations. GST registration enables legal tax collection on HSN 48070090 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 application of HSN Code 48070090 for Composite Paper And Paperboard (Made By Sticking Flat Layers Of Paper Or Paperboard Together With An Adhesive), Not Surface-Coated Or Impregnated, Whether Or Not Internally Reinforced, In Rolls Or Sheets- Composite Paper And Paperboard (Made By Sticking ... 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 48070090 for accurate classification of Composite Paper And Paperboard (Made By Sticking Flat Layers Of Paper Or Paperboard Together With An Adhesive), Not Surface-Coated Or Impregnated, Whether Or Not Internally Reinforced, In Rolls Or Sheets- Composite Paper And Paperboard (Made By Sticking ....
Yes, registered businesses can claim input tax credit on Composite Paper And Paperboard (Made By Sticking Flat Layers Of Paper Or Paperboard Together With An Adhesive), Not Surface-Coated Or Impregnated, Whether Or Not Internally Reinforced, In Rolls Or Sheets- Composite Paper And Paperboard (Made By Sticking ... purchases made under HSN 48070090. 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 Composite Paper And Paperboard (Made By Sticking Flat Layers Of Paper Or Paperboard Together With An Adhesive), Not Surface-Coated Or Impregnated, Whether Or Not Internally Reinforced, In Rolls Or Sheets- Composite Paper And Paperboard (Made By Sticking ... 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 Composite Paper And Paperboard (Made By Sticking Flat Layers Of Paper Or Paperboard Together With An Adhesive), Not Surface-Coated Or Impregnated, Whether Or Not Internally Reinforced, In Rolls Or Sheets- Composite Paper And Paperboard (Made By Sticking ... internationally. For domestic trade within (Waste And Scrap) Paper Or Pa, GST registration is sufficient.