What products are classified under HSN 48052400 ?
It includes Testliner (recycled liner board), 150g+
HSN Code 48052400 represents Recycled liner board: Testliner under GST classification. This code helps businesses identify Recycled liner board: Testliner correctly for billing, taxation, and trade. With HSN Code 48052400, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Recycled liner board: Testliner.
HSN Code 48052400 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 | Testliner (recycled liner board) : Weighing 150 g/m2 or less | 6% | 6% | 12% | 0% |
Description of goods
Testliner (recycled liner board) : Weighing 150 g/m2 or less
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
Recycled liner board: Testliner does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Fluting paper : Semi-chemical fluting paper | |
| Fluting paper : Straw fluting paper | |
| Fluting paper : Other | |
| 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
Fluting paper : Other
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 Testliner (recycled liner board), 150g+
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 48052400, Recycled liner board: Testliner 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Recycled liner board: Testliner; Nil for exempt items if applicable).
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.