---
title: "HSN Code for Other Gummed Adhesive Paper | HSN 48231200 GST Rate"
description: "Find HSN and GST Rates for 48231200 related to Other Gummed Adhesive Paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48231200/"
---

# HSN Code 48231200: Other Gummed Adhesive Paper

- [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/)
- [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/)
- [Sub-chapter 4823: Paperboard cut or shaped articles](https://busy.in/hsn/sub-chapter-4823/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - gummed or adhesive paper, in strips or rolls : self-adhesive | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48231200 ?

It includes Printed Shirting Fabrics

### Can we claim ITC on inputs used to trade Other Gummed Adhesive Paper?

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

### Does packaging or labelling change the GST for Other Gummed Adhesive Paper?

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 much GST applies to Other Gummed Adhesive Paper?

Under HSN 48231200, Other Gummed Adhesive Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Gummed Adhesive Paper is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Gummed Adhesive Paper; Nil for exempt items if applicable).

### Any common misclassification issue with Other Gummed Adhesive Paper?

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

### Do e‑way bill and e‑invoice apply for Other Gummed Adhesive Paper?

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.