What products are classified under HSN 48201010 ?
It includes Other Registers, Account Books, Diaries, and Articles
HSN Code 48201010 represents Registers/Account Books under GST classification. This code helps businesses identify Registers/Account Books correctly for billing, taxation, and trade. With HSN Code 48201010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Registers/Account Books.
HSN Code 48201010 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 | 4820 | Registers, account books, note books, order books, receipt books, letter pads,memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : Registers, account books | 9% | 9% | 18% | 0% |
Description of goods
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : Registers, account books
Chapter
48 – Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4820 – Registers, account books, note books, order books, receipt books, letter pads,memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard
Registers/Account Books does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : letter pads | |
| Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : other (other than notebook, Graph books, & laboratory note book and notebooks) | |
| Exercise books | |
| Binders (other than book covers), folders and file covers | |
| Manifold business forms and interleaved carbon sets | |
| Albums for samples or for collections | |
| Other :Blotting papers cut to size | |
| Other : Other |
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : letter pads
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : other (other than notebook, Graph books, & laboratory note book and notebooks)
Exercise books
Binders (other than book covers), folders and file covers
Manifold business forms and interleaved carbon sets
Albums for samples or for collections
Other :Blotting papers cut to size
Other : 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 Other Registers, Account Books, Diaries, and Articles
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Registers/Account Books; Nil for exempt items if applicable).
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.
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.