What products are classified under HSN 48051900 ?
It includes Recycled liner board: Testliner
HSN Code 48051900 represents Fluting paper : Other under GST classification. This code helps businesses identify Fluting paper : Other correctly for billing, taxation, and trade. With HSN Code 48051900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fluting paper : Other.
HSN Code 48051900 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 : Other | 6% | 6% | 12% | 0% |
Description of goods
Fluting paper : Other
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
Fluting paper : Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Fluting paper : Semi-chemical fluting paper | |
| Fluting paper : Straw fluting paper | |
| 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 : Straw fluting paper
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 Recycled liner board: Testliner
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 48051900, Fluting paper : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fluting paper : Other; Nil for exempt items if applicable).
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.
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.
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.