Chapter 48 of the GST framework covers (Waste And Scrap) Paper Or Pa, and HSN Code 48101420 specifically identifies Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface - Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Inclu... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface - Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Inclu.... Tax rates applicable include CGST at 6.00%, SGST/UTGST at 6.00%, and IGST at 12.00% 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 48101420
For Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface - Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Inclu... classified under HSN Code 48101420, tax computation follows GST principles. CGST at 6.00% plus SGST/UTGST at 6.00% covers intrastate sales. IGST at 12.00% applies to interstate transactions. kg. is the prescribed measurement for (Waste And Scrap) Paper Or Pa under Chapter 48.
Who Should Use HSN Code 48101420?
Manufacturers, wholesalers, retailers, and exporters dealing in Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface - Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Inclu... are required to mention HSN 48101420 on all tax documents. This classification under (Waste And Scrap) Paper Or Pa applies to businesses of all sizes operating within Chapter 48. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Planning to trade in Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface - Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Inclu...? Complete GST registration to legally collect taxes on goods under HSN 48101420. 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
Proper use of HSN Code 48101420 for Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface - Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Inclu... streamlines audit processes and supports valid credit claims. Stay updated on 6.00%, 6.00%, and 12.00% rates for Chapter 48 – (Waste And Scrap) Paper Or Pa through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 48101420 falls under Chapter 48 – (Waste And Scrap) Paper Or Pa in the GST tariff schedule. This chapter covers various goods including Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface - Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Inclu....
Yes, IGST at 12.00% is applicable when Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface - Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Inclu... is supplied interstate or imported. For local sales within a state, CGST at 6.00% and SGST/UTGST at 6.00% apply instead.
Yes, e-commerce sellers dealing in Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface - Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Inclu... must use HSN 48101420 on their invoices. This applies to all online platforms operating under (Waste And Scrap) Paper Or Pa classification.
To import goods under (Waste And Scrap) Paper Or Pa, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.