48099000 is the designated HSN classification 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 Other, categorized under Chapter 48 – (Waste And Scrap) Paper Or Pa in the GST tariff structure. Businesses involved in trading, manufacturing, or 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 Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in kg. for billing purposes.
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 48099000
The tax structure 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 Other under HSN Code 48099000 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. 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 48099000?
All businesses supplying 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 Other are obligated to use HSN 48099000 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
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 Other? Complete GST registration to legally collect taxes on goods under HSN 48099000. 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 HSN Code 48099000 usage 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 Other simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 48 – (Waste And Scrap) Paper Or Pa to ensure ongoing 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 48099000 for accurate classification 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 Other.
Yes, registered businesses can claim input tax credit on 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 Other purchases made under HSN 48099000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when 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 Other is sold within the same state. IGST at 0.18 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 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 Other internationally. For domestic trade within (Waste And Scrap) Paper Or Pa, GST registration is sufficient.