---
title: "HSN Code for Account Book Paper | HSN 48026240 GST Rate"
description: "Find HSN and GST Rates for 48026240 related to Account Book Paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48026240/"
---

# HSN Code 48026240: Account Book 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 |
| --- | --- | --- | --- | --- |
| Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Account book paper | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48026240 ?

It includes Paper Content| Automatic Data Processing Paper

### How should mixed supplies be billed when Account Book Paper is sold with other items?

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

### How much GST applies to Account Book Paper?

Under HSN 48026240, Account Book Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Account Book 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.

### Any common misclassification issue with Account Book Paper?

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

### Does packaging or labelling change the GST for Account Book 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.

### Can we claim ITC on inputs used to trade Account Book Paper?

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