What products are classified under HSN 48142000 ?
It includes Self-copy paper : Duplicating paper, cut to size
HSN Code 48142000 represents Plastic-Coated Wallpaper under GST classification. This code helps businesses identify Plastic-Coated Wallpaper correctly for billing, taxation, and trade. With HSN Code 48142000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Plastic-Coated Wallpaper.
HSN Code 48142000 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 | 4814 | Wallpaper and similar wall coverings; window transparencies of paper | Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics | 9% | 9% | 18% | 0% |
Description of goods
Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics
Chapter
48 – Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4814 – Wallpaper and similar wall coverings; window transparencies of paper
Plastic-Coated Wallpaper does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Wallpaper and similar wall coverings; window transparencies of paper - wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven | |
| Other |
Wallpaper and similar wall coverings; window transparencies of paper - wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven
Other
It includes Self-copy paper : Duplicating paper, cut to size
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Plastic-Coated Wallpaper; Nil for exempt items if applicable).
Under HSN 48142000, Plastic-Coated Wallpaper 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.