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    Sub Chapters under HSN Chapter 48

    The following Sub Chapters fall under HSN Chapter 48:

    Sub Chapter
    Description
    Sub Chapter
    4801
    Description
    Newsprint, in rolls or sheets
    Sub Chapter
    4802
    Description
    Uncoated paper and paperboard, of a kind used for writing, printing or other graphic for writing, printing or other graphic punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard
    Sub Chapter
    4803
    Description
    Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surfacedecorated or printed, in rolls or sheets
    Sub Chapter
    4804
    Description
    Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
    Sub Chapter
    4804
    Description
    Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4804
    Sub Chapter
    4804
    Description
    Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4805
    Sub Chapter
    4804
    Description
    Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4806
    Sub Chapter
    4804
    Description
    Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4807
    Sub Chapter
    4805
    Description
    Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
    Sub Chapter
    4806
    Description
    Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
    Sub Chapter
    4807
    Description
    Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surfacecoated or impregnated, whether or not internally reinforced, in rolls or sheets
    Sub Chapter
    4808
    Description
    Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or crinkled, embossed or perforated, in rolls or in heading 4803
    Sub Chapter
    4809
    Description
    Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets
    Sub Chapter
    4810
    Description
    Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface – coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size
    Sub Chapter
    4811
    Description
    Paper , paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surfacedecorated or printed, in rolls or rectangular (including square) sheets , of any size other than goods of the kind described in heading 4803, 4809 or 4810
    Sub Chapter
    4812
    Description
    Filter blocks, slabs and plates, of paper pulp
    Sub Chapter
    4813
    Description
    Cigarette paper, whether or not cut to size or in the form of booklets or tubes
    Sub Chapter
    4814
    Description
    Wallpaper and similar wall coverings; window transparencies of paper
    Sub Chapter
    4816
    Description
    Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
    Sub Chapter
    4817
    Description
    Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
    Sub Chapter
    4818
    Description
    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, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
    Sub Chapter
    4819
    Description
    Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like
    Sub Chapter
    4820
    Description
    Registers, account books, note books, order books, receipt books, letter pads,memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard
    Sub Chapter
    4821
    Description
    Paper or paperboard labels of all kinds, whether or not printed
    Sub Chapter
    4822
    Description
    Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
    Sub Chapter
    4823
    Description
    Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paperpulp, paper, paperboard,cellulose wadding or webs of cellulose fibers

    Case Laws Related to Chapter 48

    Order Number
    Description
    Description
    ANAMIKA AGRAWAL (Authority for Advance Ruling, West Bengal)
    Order Number
    KAR ADRG 25/2022
    Description
    BHAGYAM BINDING WORKS (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 24/2022
    Description
    P.K.S CENTRE FOR LEARNING (Authority for Advance Ruling, Karnataka)
    Description
    HYDERABAD SECURITY OFFSET PRINTERS PRIVATE LIMITED (Authority for Advance Ruling, Telangana)
    Order Number
    TN/19/ARA/2022
    Description
    THE CORONATION ARTS CRAFTS (Authority for Advance Ruling, Tamilnadu)
    Description
    MANIPAL TECHNOLOGIES LTD vs. STATE OF KARNATAKA UNION OF INDIA AND OTHERS (Karnataka High Court)
    Description
    IONBOND COATINGS PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Description
    OERLIKON BALZERS INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    24/2021
    Description
    HITECH PRINT SYSTEMS LIMITED (Authority for Advance Ruling, Telangana)
    Description
    FINE ELECTRO COATING (Authority for Advance Ruling, Maharashtra)
    Description
    GARWARE INDUSTRIES LIMITED (Authority for Advance Ruling, Maharashtra)
    Description
    TEMPLE PACKAGING PVT. LTD. (Appellate Authority for Advance Ruling, Daman Diu and DNH)
    Order Number
    KAR ADRG 41/2021
    Description
    PREMIER TISSUES INDIA LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    TN/AAAR/02/2021(AR)
    Description
    MACRO MEDIA DIGITAL IMAGING PRIVATE LIMITED (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    GUJ/GAAR/R/107/2020
    Description
    ANANTA SYNTHETIC INNOVATIONS (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/104/2020
    Description
    M/S SHREE ASHAPURI TOUCH REFINERY (Authority for Advance Ruling, Gujrat)
    Order Number
    KAR/AAAR 05/2020-21
    Description
    MACRO MEDIA DIGITAL IMAGING PVT. LTD (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    GUJ/GAAR/R/86/2020
    Description
    M/S JAY AMBEY (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/90/2020
    Description
    ASHIMA DYECOT PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/89/2020
    Description
    ENP TECHNO ENGINEERS (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/87/2020
    Description
    GUJARAT RAFFIA INDUSTRIES LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    KAR ADRG 42/2020
    Description
    M/S. MARKETTING COMMUNICATION AND ADVERTISING LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 33/2020
    Description
    M/S. LSQUARE ECO PRODUCTS PVT LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    TN/24/AAR/2020
    Description
    M/S. MACRO MEDIA DIGITAL IMAGING PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    KAR ADRG 11/2020
    Description
    M/S. DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS (Authority for Advance Ruling, Karnataka)
    Order Number
    45/WBAAR/2020-21
    Description
    SWAPNA PRINTING WORKS PRIVATE LIMITED (Authority for Advance Ruling, West Bengal)
    Order Number
    KAR ADRG 06/2020
    Description
    M/S. MACRO MEDIA DIGITAL IMAGING PVT. LTD. (Authority for Advance Ruling, Karnataka)
    Description
    M/S. MANIPAL TECHNOLOGIES LIMITED (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    TN/06/AAR/2020
    Description
    M/S. ELECTROPLATING AND METAL FINISHERS (Authority for Advance Ruling, Tamilnadu)
    Description
    M/S. PATTABI ENTERPRISES (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    38/WBAAR/2019-20
    Description
    M/S. INFOBASE SERVICES PVT. LTD. (Authority for Advance Ruling, West Bengal)
    Order Number
    12/WBAAAR/APPEAL/2019
    Description
    M/S. MACRO MEDIA DIGITAL IMAGING PVT. LTD. (Appellate Authority for Advance Ruling, West Bengal)
    Order Number
    AAR No. 32/AP/GST/2019
    Description
    M/S. SREE & CO. (Authority for Advance Ruling, Andhra Pradesh)
    Description
    M/S. MANECKJI COOPER EDUCATION TRUST (Authority for Advance Ruling, Maharashtra)
    Description
    M/S. CMS INFO SYSTEMS LIMITED (Appellate Authority for Advance Ruling, Maharashtra)
    Order Number
    AAR No.40/AP/GST/2019
    Description
    M/S. MACRO MEDIA DIGITAL IMAGING PRIVATE LIMITED (Authority for Advance Ruling, Andhra Pradesh)
    Order Number
    KAR ADRG 100/2019
    Description
    DATACON TECHNOLOGIES (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 48/2019
    Description
    SRI VENKATESWARA ENTERPRISES (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 46/2019
    Description
    PATTABI ENTERPRISES (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 45/2019
    Description
    THE BANGALORE PRINTING AND PUBLISHING CO. LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 36/2019
    Description
    SUKHI PRINTPACK LLP (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 35/2019
    Description
    MANIPAL TECHNOLOGIES LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    15/WBAAR/2019-20
    Description
    MACRO MEDIA DIGITAL IMAGING PVT. LTD. (Authority for Advance Ruling, West Bengal)
    Description
    SONKA PUBLICATION (INDIA) PVT LTD. vs. UNION OF INDIA & ORS. (Delhi High Court)
    Description
    TCPL PACKAGING LIMITED (Authority for Advance Ruling, Maharashtra)
    Description
    M/S. ORIENT PRESS LTD. (Authority for Advance Ruling, Maharashtra)
    Description
    SHRADHA POLYMATS (Authority for Advance Ruling, Maharashtra)
    Order Number
    GUJ/GAAR/R/2018/19
    Description
    GINNI FILAMENTS LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    18/WBAAR/2018-19
    Description
    MANALI ENTERPRISE (Authority for Advance Ruling, West Bengal)
    Order Number
    GUJ/GAAR/R/2018/16
    Description
    EDUTEST SOLUTIONS PRIVATE LIMITED (PREVIOUSLY KNOWN AS CONFISEC PRIVATE LIMITED) (Authority for Advance Ruling, Gujrat)
    Order Number
    AAR/GST/PB/004
    Description
    EVERGREEN PUBLICATION (INDIA) LTD (Authority for Advance Ruling, Punjab)
    Description
    CMS INFO SYSTEMS LTD (Appellate Authority for Advance Ruling, Maharashtra)
    Order Number
    10/2018
    Description
    KL HI-TECH SECURE PRINT LTD. (Authority for Advance Ruling, Telangana)
    Order Number
    05/2018-19
    Description
    GINNI FILAMENTS LIMITED (Authority for Advance Ruling, Uttarakhand)
    Description
    JSW Energy Limited (Appellate Authority for Advance Ruling, Maharashtra)
    Order Number
    4/2018
    Description
    MACRO MEDIA DIGITAL IMAGING PRIVATE LIMITED (Authority for Advance Ruling, Telangana)
    Description
    TEMPLE PACKAGING PVT. LTD. (Authority for Advance Ruling, Daman Diu and DNH)
    Order Number
    05/DAAR/2018
    Description
    SONKA PUBLICATIONS (INDIA) PRIVATE LIMITED (Authority for Advance Ruling, Delhi)
    Order Number
    KAR/ADRG/64/2021
    Description
    XTRACARE PRODUCTS PRIVATE LIMITED (Authority for Advance Ruling, Karnataka)

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    The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. Busy Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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