Chapter 48 of the GST framework covers (Waste And Scrap) Paper Or Pa, and HSN Code 48115990 specifically identifies Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea.... 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 48115990

Goods classified as Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea... under HSN 48115990 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 48 – (Waste And Scrap) Paper Or Pa products.

Who Should Use HSN Code 48115990?

Every entity transacting in Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea... must quote HSN Code 48115990 on invoices. This includes traders, distributors, and e-commerce sellers operating under (Waste And Scrap) Paper Or Pa. Chapter 48 mandates this classification for accurate tax computation across the supply chain.

Business Registration Requirements

Commencing trade in Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea...? Secure GST registration to handle taxes on HSN 48115990 classified goods. Businesses with international operations in (Waste And Scrap) Paper Or Pa need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.

Why Correct Classification Matters

Accurate HSN Code 48115990 usage for Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea... 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)

What is HSN Code 48115990 used for?

HSN Code 48115990 is used to classify Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea... 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 48115990?

For Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea..., 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 Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea...?

Yes, GST registration is mandatory for businesses dealing in Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea... under HSN 48115990. This enables you to legally collect taxes and claim input credits on purchases.

What registrations are required for importing Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Hea...?

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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