What products are classified under HSN 48173010 ?
It includes Toilet Paper
HSN Code 48173010 represents Paper Writing Blocks under GST classification. This code helps businesses identify Paper Writing Blocks correctly for billing, taxation, and trade. With HSN Code 48173010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Paper Writing Blocks.
HSN Code 48173010 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 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Writing blocks | 6% | 6% | 12% | 0% |
Description of goods
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Writing blocks
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
Paper Writing Blocks does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Envelopes | |
| Letter cards, plain postcards and correspondence cards | |
| Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Other |
Envelopes
Letter cards, plain postcards and correspondence cards
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 Toilet 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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 48173010, Paper Writing Blocks 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Paper Writing Blocks; Nil for exempt items if applicable).
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.