What products are classified under HSN 48059300 ?
It includes Vegetable Parchment
HSN Code 48059300 represents Other | Weighing 225 G/M2 Or More under GST classification. This code helps businesses identify Other | Weighing 225 G/M2 Or More correctly for billing, taxation, and trade. With HSN Code 48059300, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other | Weighing 225 G/M2 Or More.
HSN Code 48059300 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 | Other : Weighing 225 g/m2 or more | 6% | 6% | 12% | 0% |
Description of goods
Other : Weighing 225 g/m2 or more
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
Other | Weighing 225 G/M2 Or More 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 | |
| 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 |
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
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
It includes Vegetable Parchment
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Weighing 225 G/M2 Or More; 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.
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.
Under HSN 48059300, Other / Weighing 225 G/M2 Or More attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.