Chapter 48 of the GST framework covers (Waste And Scrap) Paper Or Pa, and HSN Code 48139010 specifically identifies Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes - Other : Cigarette Paper In Bulk, Or In Sheets for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes - Other : Cigarette Paper In Bulk, Or In Sheets. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% 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 48139010
Tax liability for Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes - Other : Cigarette Paper In Bulk, Or In Sheets under HSN 48139010 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 48 – (Waste And Scrap) Paper Or Pa products must use kg..
Who Should Use HSN Code 48139010?
Traders, manufacturers, and importers of Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes - Other : Cigarette Paper In Bulk, Or In Sheets are required to mention HSN Code 48139010 on all GST documents. This (Waste And Scrap) Paper Or Pa classification under Chapter 48 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Planning to trade in Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes - Other : Cigarette Paper In Bulk, Or In Sheets? Complete GST registration to legally collect taxes on goods under HSN 48139010. 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
Correct HSN Code 48139010 application for Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes - Other : Cigarette Paper In Bulk, Or In Sheets ensures smooth input credit utilization and assessment processes. Track 9.00%, 9.00%, and 18.00% rate changes for Chapter 48 – (Waste And Scrap) Paper Or Pa through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 48139010?
The standard unit of measurement for Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes - Other : Cigarette Paper In Bulk, Or In Sheets under HSN Code 48139010 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 48139010 mandatory for small businesses?
Yes, businesses dealing in Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes - Other : Cigarette Paper In Bulk, Or In Sheets must use HSN 48139010 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 - Other : Cigarette Paper In Bulk, Or In Sheets?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 48139010 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 - Other : Cigarette Paper In Bulk, Or In Sheets?
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 - Other : Cigarette Paper In Bulk, Or In Sheets under (Waste And Scrap) Paper Or Pa. This registration links your bank account to process foreign currency payments from overseas buyers.
