---
title: "HSN Code for Manifold Carbon Copying Paper | HSN 48023000 GST Rate"
description: "Find HSN and GST Rates for 48023000 related to Manifold Carbon Copying Paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48023000/"
---

# HSN Code 48023000: Manifold Carbon Copying Paper

- [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/)
- [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/)
- [Sub-chapter 4802: Uncoated writing or printing paper](https://busy.in/hsn/sub-chapter-4802/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch card and punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard carbonising base paper | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48023000 ?

It includes Paper Plates Cups Trays

### Any common misclassification issue with Manifold Carbon Copying 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 should mixed supplies be billed when Manifold Carbon Copying Paper is sold with other items?

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

### Can we claim ITC on inputs used to trade Manifold Carbon Copying Paper?

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

### Do e‑way bill and e‑invoice apply for Manifold Carbon Copying Paper?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Manifold Carbon Copying 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.