What products are classified under HSN 48139010 ?
It includes Other : Other
HSN Code 48139010 represents Other : Cigarette paper in bulk, or in sheets under GST classification. This code helps businesses identify Other : Cigarette paper in bulk, or in sheets correctly for billing, taxation, and trade. With HSN Code 48139010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other : Cigarette paper in bulk, or in sheets.
HSN Code 48139010 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 | 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | Other : Cigarette paper in bulk, or in sheets | 9% | 9% | 18% | 0% |
Other : Cigarette paper in bulk, or in sheets does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| In the form of booklets or tubes | |
| In rolls of a width not exceeding 5 cm | |
| Other : Other |
In the form of booklets or tubes
In rolls of a width not exceeding 5 cm
Other : Other
It includes Other : Other
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Cigarette paper in bulk, or in sheets; Nil for exempt items if applicable).
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.
Under HSN 48139010, Other : Cigarette paper in bulk, or in sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.