What products are classified under HSN 48051200 ?
It includes Fluting paper : Other
HSN Code 48051200 represents Straw Fluting Paper under GST classification. This code helps businesses identify Straw Fluting Paper correctly for billing, taxation, and trade. With HSN Code 48051200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Straw Fluting Paper.
HSN Code 48051200 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 48 | Paper and paperboard; articles of paper pulp of paper or of paperboard | 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter | Fluting paper : Straw fluting paper | 6% | 6% | 12% | 0% |
Description of goods
Fluting paper : Straw fluting paper
Chapter
48 – Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4805 – Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
Straw Fluting Paper does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Fluting paper : Semi-chemical fluting paper | |
| Fluting paper : Other | |
| Testliner (recycled liner board) : Weighing 150 g/m2 or less | |
| Testliner (recycled liner board) : Weighing more than 150 g/m2 | |
| Sulphite wrapping paper | |
| Filter paper and paperboard | |
| Felt paper and paperboard | |
| Other : Weighing 150 g/m2 or less | |
| Other : Weighing more than 150 g/m2 but less than 225 g/m2 | |
| Other : Weighing 225 g/m2 or more |
Fluting paper : Semi-chemical fluting paper
Fluting paper : Other
Testliner (recycled liner board) : Weighing 150 g/m2 or less
Testliner (recycled liner board) : Weighing more than 150 g/m2
Sulphite wrapping paper
Filter paper and paperboard
Felt paper and paperboard
Other : Weighing 150 g/m2 or less
Other : Weighing more than 150 g/m2 but less than 225 g/m2
Other : Weighing 225 g/m2 or more
| Order Number | Description |
|---|---|
| M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra) |
M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra)
It includes Fluting paper : Other
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Straw Fluting Paper; Nil for exempt items if applicable).
Under HSN 48051200, Straw Fluting Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.