HSN Code 48201090: Other Registers, Account Books, Diaries, and Articles

HSN Code 48201090 represents Other Registers, Account Books, Diaries, and Articles under GST classification. This code helps businesses identify Other Registers, Account Books, Diaries, and Articles correctly for billing, taxation, and trade. With HSN Code 48201090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Registers, Account Books, Diaries, and Articles.

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Description of Goods for Other Registers, Account Books, Diaries, and Articles

HSN Code 48201090 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 : other (other than notebook, Graph books, & laboratory note book and notebooks) 9% 9% 18% 0%

Description of goods

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)

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 48201090 not include?

Other Registers, Account Books, Diaries, and Articles 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 : Registers, account books
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : letter pads
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 : Registers, account books

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : letter pads

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 48201090

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 48201090

What products are classified under HSN 48201090 ?

It includes Binders, folders and covers

How much GST applies to Other Registers, Account Books, Diaries, and Articles?

Under HSN 48201090, Other Registers, Account Books, Diaries, and Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Other Registers, Account Books, Diaries, and Articles?

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 Other Registers, Account Books, Diaries, and Articles?

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.

How should mixed supplies be billed when Other Registers, Account Books, Diaries, and Articles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Registers, Account Books, Diaries, and Articles; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Other Registers, Account Books, Diaries, and Articles?

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.

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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