HSN Code 48132000 provides the tax classification for Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm under Chapter 48 – (Waste And Scrap) Paper Or Pa of the GST tariff. Businesses dealing in Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized 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 48132000
For Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm classified under HSN Code 48132000, tax computation follows GST principles. CGST at 0.09 plus SGST/UTGST at 0.09 covers intrastate sales. IGST at 0.18 applies to interstate transactions. kg. is the prescribed measurement for (Waste And Scrap) Paper Or Pa under Chapter 48.
Who Should Use HSN Code 48132000?
All businesses supplying Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm are obligated to use HSN 48132000 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 Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm? Complete GST registration to legally collect taxes on goods under HSN 48132000. 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 48132000 usage for Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm 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 the unit of measurement for HSN 48132000?
The standard unit of measurement for Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm under HSN Code 48132000 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 48132000 mandatory for small businesses?
Yes, businesses dealing in Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm must use HSN 48132000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 48132000 for (Waste And Scrap) Paper Or Pa goods before invoicing.
Do I need AD Code registration for exporting Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm?
Yes, AD Code registration is required for exporters dealing in Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm under (Waste And Scrap) Paper Or Pa. This registration links your bank account to process foreign currency payments from overseas buyers.
