Within Chapter 48 – (Waste And Scrap) Paper Or Pa, HSN Code 48120000 serves as the official classification for Filter Blocks, Slabs And Plates, Of Paper Pulp. This code determines tax rates and compliance obligations for all entities trading in Filter Blocks, Slabs And Plates, Of Paper Pulp. CGST applies at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Measurement is standardized in 0.
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 48120000
Tax liability for Filter Blocks, Slabs And Plates, Of Paper Pulp under HSN 48120000 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 48 – (Waste And Scrap) Paper Or Pa products must use 0.
Who Should Use HSN Code 48120000?
Manufacturers, wholesalers, retailers, and exporters dealing in Filter Blocks, Slabs And Plates, Of Paper Pulp are required to mention HSN 48120000 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 Filter Blocks, Slabs And Plates, Of Paper Pulp? Complete GST registration to legally collect taxes on goods under HSN 48120000. 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 48120000 for Filter Blocks, Slabs And Plates, Of Paper Pulp streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 48 – (Waste And Scrap) Paper Or Pa through government circulars to ensure uninterrupted 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 48120000 for accurate classification of Filter Blocks, Slabs And Plates, Of Paper Pulp.
Yes, registered businesses can claim input tax credit on Filter Blocks, Slabs And Plates, Of Paper Pulp purchases made under HSN 48120000. 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 Filter Blocks, Slabs And Plates, Of Paper Pulp 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 Filter Blocks, Slabs And Plates, Of Paper Pulp internationally. For domestic trade within (Waste And Scrap) Paper Or Pa, GST registration is sufficient.