What products are classified under HSN 48081000 ?
It includes Sack Creped Kraft Paper
HSN Code 48081000 represents Corrugated paper and board under GST classification. This code helps businesses identify Corrugated paper and board correctly for billing, taxation, and trade. With HSN Code 48081000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Corrugated paper and board.
HSN Code 48081000 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 | 4808 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or crinkled, embossed or perforated, in rolls or in heading 4803 | Corrugated paper and paperboard, whether or not perforated | 6% | 6% | 12% | 0% |
Description of goods
Corrugated paper and paperboard, whether or not perforated
Chapter
48 – Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4808 – Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or crinkled, embossed or perforated, in rolls or in heading 4803
Corrugated paper and board does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Kraft paper, creped or crinkled, whether or not embossed or Perforated: Sack kraft paper, creped or crinkled, whether or not embossed or perforated | |
| Kraft paper, creped or crinkled, whether or not embossed or Perforated: Other kraft paper, creped or crinkled, whether or not embossed or perforated | |
| Kraft paper, creped or crinkled, whether or not embossed or Perforated : Other |
Kraft paper, creped or crinkled, whether or not embossed or Perforated: Sack kraft paper, creped or crinkled, whether or not embossed or perforated
Kraft paper, creped or crinkled, whether or not embossed or Perforated: Other kraft paper, creped or crinkled, whether or not embossed or perforated
Kraft paper, creped or crinkled, whether or not embossed or Perforated : Other
| Order Number | Description |
|---|---|
| M/S. Lsquare Eco Products Pvt Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| S.S.R.K. Plastics Private Limited (AAR (Authority For Advance Ruling), Telangana) |
M/S. Lsquare Eco Products Pvt Ltd. (AAR (Authority For Advance Ruling), Karnataka)
S.S.R.K. Plastics Private Limited (AAR (Authority For Advance Ruling), Telangana)
It includes Sack Creped Kraft 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Corrugated paper and board; Nil for exempt items if applicable).
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 48081000, Corrugated paper and board 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.
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.