Chapter 48 of the GST framework covers (Waste And Scrap) Paper Or Pa, and HSN Code 48229090 specifically identifies Bobbins, Spools, Cops And Similar Supports Of Paper Pulp, Paper Or Paperboard (Whether Or Not Perforated Or Hardened) - Other : Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Bobbins, Spools, Cops And Similar Supports Of Paper Pulp, Paper Or Paperboard (Whether Or Not Perforated Or Hardened) - Other : Other. 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 48229090
The tax structure for Bobbins, Spools, Cops And Similar Supports Of Paper Pulp, Paper Or Paperboard (Whether Or Not Perforated Or Hardened) - Other : Other under HSN Code 48229090 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 48 – (Waste And Scrap) Paper Or Pa.
Who Should Use HSN Code 48229090?
Every entity transacting in Bobbins, Spools, Cops And Similar Supports Of Paper Pulp, Paper Or Paperboard (Whether Or Not Perforated Or Hardened) - Other : Other must quote HSN Code 48229090 on invoices. This includes traders, distributors, and e-commerce sellers operating under (Waste And Scrap) Paper Or Pa. Chapter 48 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the Bobbins, Spools, Cops And Similar Supports Of Paper Pulp, Paper Or Paperboard (Whether Or Not Perforated Or Hardened) - Other : Other market requires essential registrations. GST registration enables legal tax collection on HSN 48229090 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
Accurate HSN Code 48229090 usage for Bobbins, Spools, Cops And Similar Supports Of Paper Pulp, Paper Or Paperboard (Whether Or Not Perforated Or Hardened) - Other : Other 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)
HSN Code 48229090 falls under Chapter 48 – (Waste And Scrap) Paper Or Pa in the GST tariff schedule. This chapter covers various goods including Bobbins, Spools, Cops And Similar Supports Of Paper Pulp, Paper Or Paperboard (Whether Or Not Perforated Or Hardened) - Other : Other.
Yes, IGST at 0.18 is applicable when Bobbins, Spools, Cops And Similar Supports Of Paper Pulp, Paper Or Paperboard (Whether Or Not Perforated Or Hardened) - Other : Other 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 Bobbins, Spools, Cops And Similar Supports Of Paper Pulp, Paper Or Paperboard (Whether Or Not Perforated Or Hardened) - Other : Other must use HSN 48229090 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.