Chapter 48 of the GST framework covers (Waste And Scrap) Paper Or Pa, and HSN Code 48237010 specifically identifies Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres - Moulded Or Pressed Article Of Paper Pulp : Paper Pulp Moulded ... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres - Moulded Or Pressed Article Of Paper Pulp : Paper Pulp Moulded .... Tax rates applicable include CGST at 6.00%, SGST/UTGST at 6.00%, and IGST at 12.00% 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 48237010
The tax structure for Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres - Moulded Or Pressed Article Of Paper Pulp : Paper Pulp Moulded ... under HSN Code 48237010 follows a dual taxation model. CGST is levied at 6.00% and SGST/UTGST at 6.00% for intrastate sales. Interstate transactions attract IGST at 12.00%. 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 48237010?
Manufacturers, wholesalers, retailers, and exporters dealing in Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres - Moulded Or Pressed Article Of Paper Pulp : Paper Pulp Moulded ... are required to mention HSN 48237010 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 Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres - Moulded Or Pressed Article Of Paper Pulp : Paper Pulp Moulded ... market requires essential registrations. GST registration enables legal tax collection on HSN 48237010 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
Proper use of HSN Code 48237010 for Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres - Moulded Or Pressed Article Of Paper Pulp : Paper Pulp Moulded ... streamlines audit processes and supports valid credit claims. Stay updated on 6.00%, 6.00%, and 12.00% rates for Chapter 48 – (Waste And Scrap) Paper Or Pa through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 48237010 falls under Chapter 48 – (Waste And Scrap) Paper Or Pa in the GST tariff schedule. This chapter covers various goods including Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres - Moulded Or Pressed Article Of Paper Pulp : Paper Pulp Moulded ....
Yes, IGST at 12.00% is applicable when Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres - Moulded Or Pressed Article Of Paper Pulp : Paper Pulp Moulded ... is supplied interstate or imported. For local sales within a state, CGST at 6.00% and SGST/UTGST at 6.00% apply instead.
Yes, e-commerce sellers dealing in Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres - Moulded Or Pressed Article Of Paper Pulp : Paper Pulp Moulded ... must use HSN 48237010 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.