---
title: "HSN Code for Carbonizing Base Paper | HSN 46021090 GST Rate"
description: "Find HSN and GST Rates for 46021090 related to Carbonizing Base Paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-46021090/"
---

# HSN Code 46021090: Carbonizing Base Paper

- [Section 09: Guide to HSN Section 09](https://busy.in/hsn/section-09/)
- [Chapter 46: Manufactures of Straw, Plaiting Materials and Basketware](https://busy.in/hsn/chapter-46/)
- [Sub-chapter 4602: Basketwork & Wickerwork](https://busy.in/hsn/sub-chapter-4602/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah of vegetable materials : other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 46021090 ?

It includes Mulberry Silk Waste Uncarded Uncombed

### Does packaging or labelling change the GST for Carbonizing Base Paper?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Carbonizing Base Paper is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Carbonizing Base Paper; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Carbonizing Base Paper?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Carbonizing Base Paper?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Carbonizing Base Paper?

Under HSN 46021090, Carbonizing Base Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.