What products are classified under HSN 48196000 ?
It includes Letter Pads
HSN Code 48196000 represents Office Use Boxes (Paperboard) under GST classification. This code helps businesses identify Office Use Boxes (Paperboard) correctly for billing, taxation, and trade. With HSN Code 48196000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Office Use Boxes (Paperboard).
HSN Code 48196000 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 | 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like | Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | 9% | 9% | 18% | 0% |
Description of goods
Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like
Chapter
48 – Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4819 – Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like
Office Use Boxes (Paperboard) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Cartons, boxes and cases, of corrugated paper or paperboard : boxes | |
| Cartons, boxes and cases, of corrugated paper or paperboard : other | |
| Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Cartons, boxes, cases, intended for the packing of match sticks | |
| Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Boxes | |
| Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Other | |
| Sacks and bags, having a base of a widht of 40 cm or more | |
| Other sacks and bags, including cones | |
| Other packing containers, including record sleeves : Made of corrugated paper or paperboard | |
| Other packing containers, including record sleeves : Other |
Cartons, boxes and cases, of corrugated paper or paperboard : boxes
Cartons, boxes and cases, of corrugated paper or paperboard : other
Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Cartons, boxes, cases, intended for the packing of match sticks
Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Boxes
Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Other
Sacks and bags, having a base of a widht of 40 cm or more
Other sacks and bags, including cones
Other packing containers, including record sleeves : Made of corrugated paper or paperboard
Other packing containers, including record sleeves : Other
It includes Letter Pads
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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 48196000, Office Use Boxes (Paperboard) 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.
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.
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.