What products are classified under HSN 48092000 ?
It includes Paper and Paperboard Articles for Other Uses
HSN Code 48092000 represents Self-Copy Paper under GST classification. This code helps businesses identify Self-Copy Paper correctly for billing, taxation, and trade. With HSN Code 48092000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Self-Copy Paper.
HSN Code 48092000 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 | 4809 | Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets | Self-copy paper | 9% | 9% | 18% | 0% |
Description of goods
Self-copy paper
Chapter
48 – Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4809 – Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets
Self-Copy Paper does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : manifold paper | |
| Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : other | |
| other |
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : manifold paper
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : other
other
It includes Paper and Paperboard Articles for Other Uses
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Self-Copy Paper; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 48092000, Self-Copy Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.