What products are classified under HSN 48172000 ?
It includes Paper Boxes with Stationery
HSN Code 48172000 represents Postcards and letter cards under GST classification. This code helps businesses identify Postcards and letter cards correctly for billing, taxation, and trade. With HSN Code 48172000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Postcards and letter cards.
HSN Code 48172000 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 | 4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | Letter cards, plain postcards and correspondence cards | 9% | 9% | 18% | 0% |
Description of goods
Letter cards, plain postcards and correspondence cards
Chapter
48 – Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4817 – Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
Postcards and letter cards does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Envelopes | |
| Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Writing blocks | |
| Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Other |
Envelopes
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Writing blocks
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Other
| Order Number | Description |
|---|---|
| M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra) |
M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra)
It includes Paper Boxes with Stationery
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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 Postcards and letter cards; Nil for exempt items if applicable).
Under HSN 48172000, Postcards and letter cards 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.
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.