- Section 10 – Pulp Of Wood Or Of Other Fibrous Cellulosic Material; Recovered (Waste And Scrap) Paper Or Paperboard; Paper And Paperboard & Articles Thereof
- Chapter 48 – Paper and paperboard; articles of paper pulp of paper or of paperboard
- Sub-Chapters under Chapter 48
- Case Laws Related to Chapter 48
- Important Disclaimer
48 HSN Code: Paper and paperboard; articles of paper pulp of paper or of paperboard
HSN Chapter 48 represents Paper and paperboard; articles of paper pulp of paper or of paperboard under GST classification. This code helps businesses identify Paper and paperboard; articles of paper pulp of paper or of paperboard correctly for billing, taxation, and trade purposes. With HSN Chapter 48, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Paper and paperboard; articles of paper pulp of paper or of paperboard .
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Sub Chapters under HSN Chapter 48
Following Sub Chapters fall under HSN Chapter 48:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 5% | 5% | Newsprint, in rolls or sheets | |
| 5% | 12% | 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 | |
| 18% | 18% | 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 | |
| 5% | 12% | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | |
| 5% | 12% | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter | |
| 5% | 12% | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets | |
| 5% | 12% | 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 | |
| 18% | 12% | 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 | |
| 18% | 18% | 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 | |
| 5% | 12% | 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 | |
| 18% | 18% | 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 | |
| 18% | 18% | Filter blocks, slabs and plates, of paper pulp | |
| 18% | 18% | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | |
| 18% | 18% | Wallpaper and similar wall coverings; window transparencies of paper | |
| 18% | 18% | 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 | |
| 5% | 12% | 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 | |
| 5% | 5% | 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 | |
| 18% | 18% | 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 | |
| 5% | 18% | 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 | |
| 12% | 12% | Paper or paperboard labels of all kinds, whether or not printed | |
| 12% | 12% | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | |
| 5% | 18% | 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 |
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
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
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
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
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
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
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
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
Cigarette paper, whether or not cut to size or in the form of booklets or tubes
Wallpaper and similar wall coverings; window transparencies of paper
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
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
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
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
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
Paper or paperboard labels of all kinds, whether or not printed
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
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
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Case Laws Related to Chapter 48
| Order Number | Description |
|---|---|
| Garware Industries Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Temple Packaging Pvt. Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh) | |
| Gandour India Food Processing Private Limited (AAR (Authority For Advance Ruling), Telangana) | |
| Macro Media Digital Imaging Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Dachepalli Printers (AAR (Authority For Advance Ruling), Telangana) | |
| Swapna Printing Works Private Limited (AAR (Authority For Advance Ruling), West Bengal) | |
| Bhagyam Binding Works (AAR (Authority For Advance Ruling), Karnataka) | |
| Indian Institute Of Management (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| Edutest Solutions Private Limited (Previously Known As Confisec Private Limited) (AAR (Authority For Advance Ruling), Gujarat) | |
| Premier Tissues India Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| The Coronation Arts Crafts (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Oerlikon Balzers India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Manipal Technologies Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Lsquare Eco Products Pvt Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| Shivkumar Tattimani And Others (Naa (National Anti Profiteering Authority), ) | |
| M/S. Macro Media Digital Imaging Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Anamika Agrawal (AAR (Authority For Advance Ruling), West Bengal) | |
| M/S. Infobase Services Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| Xtracare Products Private Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Hitech Print Systems Limited (AAR (Authority For Advance Ruling), Telangana) | |
| Enp Techno Engineers (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Orient Press Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Manali Enterprise (AAR (Authority For Advance Ruling), West Bengal) | |
| Temple Packaging Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Daman Diu And Dnh) | |
| Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Fine Electro Coating (AAR (Authority For Advance Ruling), Maharashtra) | |
| S.S.R.K. Plastics Private Limited (AAR (Authority For Advance Ruling), Telangana) | |
| M/S. Macro Media Digital Imaging Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| The Bangalore Printing And Publishing Co. Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Manipal Technologies Ltd (Karnataka High Court, Karnataka) | |
| M/S. Electroplating And Metal Finishers (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Datacon Technologies (AAR (Authority For Advance Ruling), Karnataka) | |
| Ionbond Coatings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| P.K.S Centre For Learning (AAR (Authority For Advance Ruling), Karnataka) | |
| Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Pattabi Enterprises (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| M/S. Manipal Technologies Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| V.M. Technocoatings (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Tcpl Packaging Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Evergreen Publication (India) Ltd (AAR (Authority For Advance Ruling), Punjab) | |
| Sonka Publication (India) Pvt Ltd. (Delhi High Court, Delhi) | |
| Abel Space Solutions Llp (Naa (National Anti Profiteering Authority), ) | |
| M/S Shree Ashapuri Touch Refinery (AAR (Authority For Advance Ruling), Gujarat) | |
| Sukhi Printpack Llp (AAR (Authority For Advance Ruling), Karnataka) | |
| Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Ginni Filaments Limited (AAR (Authority For Advance Ruling), Uttarakhand) | |
| M/S. Macro Media Digital Imaging Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), West Bengal) | |
| Cms Info Systems Ltd (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| M/S. Sree & Co. (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat) | |
| Macro Media Digital Imaging Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| M/S. Macro Media Digital Imaging Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| Pattabi Enterprises (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Marketting Communication And Advertising Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Ginni Filaments Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Jsw Energy Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| M/S. Department Of Printing, Stationery And Publications (AAR (Authority For Advance Ruling), Karnataka) | |
| Makarand Vasant Kulkarni (AAR (Authority For Advance Ruling), Maharashtra) | |
| Sonka Publications (India) Private Limited (AAR (Authority For Advance Ruling), Delhi) | |
| Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra) | |
| Sri Venkateswara Enterprises (AAR (Authority For Advance Ruling), Karnataka) | |
| Macro Media Digital Imaging Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| M/S. Cms Info Systems Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra) |
Garware Industries Limited (AAR (Authority For Advance Ruling), Maharashtra)
Temple Packaging Pvt. Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh)
Gandour India Food Processing Private Limited (AAR (Authority For Advance Ruling), Telangana)
Macro Media Digital Imaging Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Dachepalli Printers (AAR (Authority For Advance Ruling), Telangana)
Swapna Printing Works Private Limited (AAR (Authority For Advance Ruling), West Bengal)
Bhagyam Binding Works (AAR (Authority For Advance Ruling), Karnataka)
Indian Institute Of Management (AAR (Authority For Advance Ruling), Madhya Pradesh)
Edutest Solutions Private Limited (Previously Known As Confisec Private Limited) (AAR (Authority For Advance Ruling), Gujarat)
Premier Tissues India Limited (AAR (Authority For Advance Ruling), Karnataka)
The Coronation Arts Crafts (AAR (Authority For Advance Ruling), Tamil Nadu)
Oerlikon Balzers India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Manipal Technologies Limited (AAR (Authority For Advance Ruling), Karnataka)
M/S. Lsquare Eco Products Pvt Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Shivkumar Tattimani And Others (Naa (National Anti Profiteering Authority), )
M/S. Macro Media Digital Imaging Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Anamika Agrawal (AAR (Authority For Advance Ruling), West Bengal)
M/S. Infobase Services Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Xtracare Products Private Limited (AAR (Authority For Advance Ruling), Karnataka)
Hitech Print Systems Limited (AAR (Authority For Advance Ruling), Telangana)
Enp Techno Engineers (AAR (Authority For Advance Ruling), Gujarat)
M/S. Orient Press Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Manali Enterprise (AAR (Authority For Advance Ruling), West Bengal)
Temple Packaging Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Daman Diu And Dnh)
Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Fine Electro Coating (AAR (Authority For Advance Ruling), Maharashtra)
S.S.R.K. Plastics Private Limited (AAR (Authority For Advance Ruling), Telangana)
M/S. Macro Media Digital Imaging Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
The Bangalore Printing And Publishing Co. Limited (AAR (Authority For Advance Ruling), Karnataka)
Manipal Technologies Ltd (Karnataka High Court, Karnataka)
M/S. Electroplating And Metal Finishers (AAR (Authority For Advance Ruling), Tamil Nadu)
Datacon Technologies (AAR (Authority For Advance Ruling), Karnataka)
Ionbond Coatings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
P.K.S Centre For Learning (AAR (Authority For Advance Ruling), Karnataka)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
M/S. Pattabi Enterprises (AAAR (Appellate Authority For Advance Ruling), Karnataka)
M/S. Manipal Technologies Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)
V.M. Technocoatings (AAR (Authority For Advance Ruling), Uttar Pradesh)
Tcpl Packaging Limited (AAR (Authority For Advance Ruling), Maharashtra)
Evergreen Publication (India) Ltd (AAR (Authority For Advance Ruling), Punjab)
Sonka Publication (India) Pvt Ltd. (Delhi High Court, Delhi)
Abel Space Solutions Llp (Naa (National Anti Profiteering Authority), )
M/S Shree Ashapuri Touch Refinery (AAR (Authority For Advance Ruling), Gujarat)
Sukhi Printpack Llp (AAR (Authority For Advance Ruling), Karnataka)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Ginni Filaments Limited (AAR (Authority For Advance Ruling), Uttarakhand)
M/S. Macro Media Digital Imaging Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Cms Info Systems Ltd (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
M/S. Sree & Co. (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)
Macro Media Digital Imaging Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Karnataka)
M/S. Macro Media Digital Imaging Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Pattabi Enterprises (AAR (Authority For Advance Ruling), Karnataka)
M/S. Marketting Communication And Advertising Limited (AAR (Authority For Advance Ruling), Karnataka)
Ginni Filaments Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Jsw Energy Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
M/S. Department Of Printing, Stationery And Publications (AAR (Authority For Advance Ruling), Karnataka)
Makarand Vasant Kulkarni (AAR (Authority For Advance Ruling), Maharashtra)
Sonka Publications (India) Private Limited (AAR (Authority For Advance Ruling), Delhi)
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
Sri Venkateswara Enterprises (AAR (Authority For Advance Ruling), Karnataka)
Macro Media Digital Imaging Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
M/S. Cms Info Systems Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.