HSN Code 48053000: Sulphite wrapping paper

HSN Code 48053000 represents Sulphite wrapping paper under GST classification. This code helps businesses identify Sulphite wrapping paper correctly for billing, taxation, and trade. With HSN Code 48053000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sulphite wrapping paper.

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Description of Goods for Sulphite wrapping paper

HSN Code 48053000 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 Sulphite wrapping paper 6% 6% 12% 0%

Description of goods

Sulphite wrapping 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

CGST 6%
SGST 6%
IGST 12%
CESS 0%

What does HSN Code 48053000 not include?

Sulphite wrapping paper 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 150 g/m2 or less
Testliner (recycled liner board) : Weighing more than 150 g/m2
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 150 g/m2 or less

Testliner (recycled liner board) : Weighing more than 150 g/m2

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

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Case Laws Related to HSN Code 48053000

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)

FAQs for HSN Code 48053000

What products are classified under HSN 48053000 ?

It includes Filter paper and paperboard

Does packaging or labelling change the GST for Sulphite wrapping 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.

Do e‑way bill and e‑invoice apply for Sulphite wrapping 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.

How should mixed supplies be billed when Sulphite wrapping paper is sold with other items?

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

Any common misclassification issue with Sulphite wrapping 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 much GST applies to Sulphite wrapping paper?

Under HSN 48053000, Sulphite wrapping paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Important Disclaimer

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.

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