What products are classified under HSN 48070010 ?
It includes Other Composite Paper/Paperboard
HSN Code 48070010 represents Composite paper: Straw board under GST classification. This code helps businesses identify Composite paper: Straw board correctly for billing, taxation, and trade. With HSN Code 48070010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Composite paper: Straw board.
HSN Code 48070010 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 | 4807 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surfacecoated or impregnated, whether or not internally reinforced, in rolls or sheets | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets : Straw paper and other straw board, whether or not covered with paper other than straw paper | 6% | 6% | 12% | 0% |
Description of goods
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets : Straw paper and other straw board, whether or not covered with paper other than straw paper
Chapter
48 – Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4807 – Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surfacecoated or impregnated, whether or not internally reinforced, in rolls or sheets
Composite paper: Straw board does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets : Other |
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets : Other
It includes Other Composite Paper/Paperboard
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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 48070010, Composite paper: Straw board 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 Composite paper: Straw board; 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.