HSN Code 48203000: Binders, folders and covers

HSN Code 48203000 represents Binders, folders and covers under GST classification. This code helps businesses identify Binders, folders and covers correctly for billing, taxation, and trade. With HSN Code 48203000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Binders, folders and covers.

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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	Binders (other than book covers), folders and file covers	9%	9%	18%	0%

Description of goods

Binders (other than book covers), folders and file covers

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%

HSN Code	Description
48201010	Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : Registers, account books
48201020	Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : letter pads
48201090	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)
48202000	Exercise books
48204000	Manifold business forms and interleaved carbon sets
48205000	Albums for samples or for collections
48209010	Other :Blotting papers cut to size
48209090	Other : Other

HSN Code 48201010

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

HSN Code 48201020

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

HSN Code 48201090

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)

HSN Code 48202000

Exercise books

HSN Code 48204000

Manifold business forms and interleaved carbon sets

HSN Code 48205000

Albums for samples or for collections

HSN Code 48209010

Other :Blotting papers cut to size

HSN Code 48209090

Other : Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
GST-ARA-128/2018-19/B-117	M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GST-ARA-128/2018-19/B-117

M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra)

What products are classified under HSN 48203000 ?

It includes Albums for samples or for collections

Does packaging or labelling change the GST for Binders, folders and covers?

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.

Do e‑way bill and e‑invoice apply for Binders, folders and covers?

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 Binders, folders and covers?

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

How should mixed supplies be billed when Binders, folders and covers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Binders, folders and covers; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Binders, folders and covers?

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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