Chapter 48 of the GST framework covers (Waste And Scrap) Paper Or Pa, and HSN Code 48092000 specifically identifies Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets Self-Copy Paper for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets Self-Copy Paper. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 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 48092000

The taxation of Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets Self-Copy Paper under HSN Code 48092000 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for (Waste And Scrap) Paper Or Pa goods under Chapter 48.

Who Should Use HSN Code 48092000?

Traders, manufacturers, and importers of Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets Self-Copy Paper are required to mention HSN Code 48092000 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

Planning to trade in Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets Self-Copy Paper? Complete GST registration to legally collect taxes on goods under HSN 48092000. Businesses importing or exporting (Waste And Scrap) Paper Or Pa products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.

Why Correct Classification Matters

Accurate application of HSN Code 48092000 for Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets Self-Copy Paper enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 48 – (Waste And Scrap) Paper Or Pa should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.

Frequently Asked Questions (FAQs)

What is HSN Code 48092000 used for?

HSN Code 48092000 is used to classify Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets Self-Copy Paper 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.

What are the GST rates applicable on HSN 48092000?

For Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets Self-Copy Paper, CGST applies at 0.09 and SGST/UTGST at 0.09 for intrastate supplies. Interstate transactions are taxed under IGST at 0.18.

Do I need GST registration to trade in Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets Self-Copy Paper?

Yes, GST registration is mandatory for businesses dealing in Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets Self-Copy Paper under HSN 48092000. This enables you to legally collect taxes and claim input credits on purchases.

What registrations are required for importing Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets Self-Copy Paper?

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.

More HSN codes from Chapter 48

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