What products are classified under HSN 48201090 ?
It includes Binders, folders and covers
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.
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
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
| 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 Binders, folders and covers
Under HSN 48201090, Other Registers, Account Books, Diaries, and Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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).
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.
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.