Chapter 48 of the GST framework covers (Waste And Scrap) Paper Or Pa, and HSN Code 48183000 specifically identifies Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Se... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Se.... Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 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 48183000
The taxation of Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Se... under HSN Code 48183000 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 48183000?
Traders, manufacturers, and importers of Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Se... are required to mention HSN Code 48183000 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 Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Se...? Complete GST registration to legally collect taxes on goods under HSN 48183000. 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 application of HSN Code 48183000 for Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Se... enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 48 – (Waste And Scrap) Paper Or Pa should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 48183000 falls under Chapter 48 – (Waste And Scrap) Paper Or Pa in the GST tariff schedule. This chapter covers various goods including Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Se....
Yes, IGST at 0.18 is applicable when Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Se... is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Se... must use HSN 48183000 on their invoices. This applies to all online platforms operating under (Waste And Scrap) Paper Or Pa classification.
To import goods under (Waste And Scrap) Paper Or Pa, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.