48131000 is the designated HSN classification for Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In The Form Of Booklets Or Tubes, categorized under Chapter 48 – (Waste And Scrap) Paper Or Pa in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In The Form Of Booklets Or Tubes 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 48131000
The taxation of Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In The Form Of Booklets Or Tubes under HSN Code 48131000 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 48131000?
Any business engaged in supplying Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In The Form Of Booklets Or Tubes must apply HSN 48131000 on invoices. The (Waste And Scrap) Paper Or Pa category under Chapter 48 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In The Form Of Booklets Or Tubes? Complete GST registration to legally collect taxes on goods under HSN 48131000. 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
Using HSN Code 48131000 accurately for Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In The Form Of Booklets Or Tubes avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 48 – (Waste And Scrap) Paper Or Pa to maintain accurate filings and smooth business operations.
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 48131000 for accurate classification of Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In The Form Of Booklets Or Tubes.
Yes, registered businesses can claim input tax credit on Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In The Form Of Booklets Or Tubes purchases made under HSN 48131000. 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 Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In The Form Of Booklets Or Tubes 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 Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In The Form Of Booklets Or Tubes internationally. For domestic trade within (Waste And Scrap) Paper Or Pa, GST registration is sufficient.