HSN Code 48054000: Filter paper and paperboard

HSN Code 48054000 represents Filter paper and paperboard under GST classification. This code helps businesses identify Filter paper and paperboard correctly for billing, taxation, and trade. With HSN Code 48054000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Filter paper and paperboard.

Find The Right HSN & Bill Faster With BUSY

Phone Number*

Country code

Email ID*

City*

40K+ Monthly Downloads

Trusted by 4 Lakh+ Businesses

Free Mobile App

4.6 Rated on Google

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	Filter paper and paperboard	6%	6%	12%	0%

Description of goods

Filter paper and paperboard

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%

HSN Code	Description
48051100	Fluting paper : Semi-chemical fluting paper
48051200	Fluting paper : Straw fluting paper
48051900	Fluting paper : Other
48052400	Testliner (recycled liner board) : Weighing 150 g/m2 or less
48052500	Testliner (recycled liner board) : Weighing more than 150 g/m2
48053000	Sulphite wrapping paper
48055000	Felt paper and paperboard
48059100	Other : Weighing 150 g/m2 or less
48059200	Other : Weighing more than 150 g/m2 but less than 225 g/m2
48059300	Other : Weighing 225 g/m2 or more

HSN Code 48051100

Fluting paper : Semi-chemical fluting paper

HSN Code 48051200

Fluting paper : Straw fluting paper

HSN Code 48051900

Fluting paper : Other

HSN Code 48052400

Testliner (recycled liner board) : Weighing 150 g/m2 or less

HSN Code 48052500

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

HSN Code 48053000

Sulphite wrapping paper

HSN Code 48055000

Felt paper and paperboard

HSN Code 48059100

Other : Weighing 150 g/m2 or less

HSN Code 48059200

Other : Weighing more than 150 g/m2 but less than 225 g/m2

HSN Code 48059300

Other : Weighing 225 g/m2 or more

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
GST-ARA-128/2018-19/B-117	M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GST-ARA-128/2018-19/B-117

M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra)

What products are classified under HSN 48054000 ?

It includes Felt Paper & Board

How much GST applies to Filter paper and paperboard?

Under HSN 48054000, Filter paper and paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Filter paper and paperboard?

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

How should mixed supplies be billed when Filter paper and paperboard is sold with other items?

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

Any common misclassification issue with Filter paper and paperboard?

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

Do e‑way bill and e‑invoice apply for Filter paper and paperboard?

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.

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.

Explore More HSN Codes from Chapter 48

Sub Chapters:

HSN Codes:

State Code List:

GST State Code List

Find New GST Rate By Product Name or HSN Code

Taxonomy