Under the GST regime, HSN Code 48149000 classifies Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other within Chapter 48 – (Waste And Scrap) Paper Or Pa. This code is essential for businesses to correctly calculate and remit taxes on Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using 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 48149000
Tax liability for Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other under HSN 48149000 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 kg..
Who Should Use HSN Code 48149000?
Manufacturers, wholesalers, retailers, and exporters dealing in Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other are required to mention HSN 48149000 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
Entering the Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other market requires essential registrations. GST registration enables legal tax collection on HSN 48149000 goods. For cross-border trade in (Waste And Scrap) Paper Or Pa items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Correct HSN Code 48149000 application for Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other ensures smooth input credit utilization and assessment processes. Track 0.09, 0.09, and 0.18 rate changes for Chapter 48 – (Waste And Scrap) Paper Or Pa through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 48149000 should I mention on invoices?
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 48149000 for accurate classification of Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other.
Can I claim input tax credit on Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other purchases?
Yes, registered businesses can claim input tax credit on Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other purchases made under HSN 48149000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
What is the difference between CGST and IGST for HSN 48149000?
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other domestically?
No, Import Export Code is only required if you plan to import or export Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper - Other internationally. For domestic trade within (Waste And Scrap) Paper Or Pa, GST registration is sufficient.
