HSN Code 48201010: Registers/Account Books

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.

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Description of Goods for 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

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

What does HSN Code 48201010 not include?

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

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Case Laws Related to HSN Code 48201010

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)

FAQs for HSN Code 48201010

What products are classified under HSN 48201010 ?

It includes Other Registers, Account Books, Diaries, and Articles

How should mixed supplies be billed when Registers/Account Books is sold with other items?

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).

Do e‑way bill and e‑invoice apply for Registers/Account Books?

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.

Any common misclassification issue with Registers/Account Books?

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

Does packaging or labelling change the GST for Registers/Account Books?

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.

Can we claim ITC on inputs used to trade Registers/Account Books?

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

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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