HSN Code 48189000: Toilet Paper & Similar Paper for Household

HSN Code 48189000 represents Toilet Paper & Similar Paper for Household under GST classification. This code helps businesses identify Toilet Paper & Similar Paper for Household correctly for billing, taxation, and trade. With HSN Code 48189000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Toilet Paper & Similar Paper for Household .

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Description of Goods for Toilet Paper & Similar Paper for Household

HSN Code 48189000 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 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres Other 9% 9% 18% 0%

Description of goods

Other

Chapter

48 – Paper and paperboard; articles of paper pulp of paper or of paperboard

Sub Chapter

4818 – Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 48189000 not include?

Toilet Paper & Similar Paper for Household does not include products with the following descriptions:

HSN Code Description
Toilet paper
Handkerchiefs, cleaning or facial tissues and towels
Tablecloths and serviettes
Articles of apparel and clothing accessories

Toilet paper

Handkerchiefs, cleaning or facial tissues and towels

Tablecloths and serviettes

Articles of apparel and clothing accessories

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Case Laws Related to HSN Code 48189000

Order Number Description
Xtracare Products Private Limited (AAR (Authority For Advance Ruling), Karnataka)

Xtracare Products Private Limited (AAR (Authority For Advance Ruling), Karnataka)

FAQs for HSN Code 48189000

What products are classified under HSN 48189000 ?

It includes Corrugated paper cartons

Any common misclassification issue with Toilet Paper & Similar Paper for Household?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How should mixed supplies be billed when Toilet Paper & Similar Paper for Household is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Toilet Paper & Similar Paper for Household; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Toilet Paper & Similar Paper for Household?

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.

Can we claim ITC on inputs used to trade Toilet Paper & Similar Paper for Household?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Does packaging or labelling change the GST for Toilet Paper & Similar Paper for Household?

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.

Important Disclaimer

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.

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