What products are classified under HSN 4805
It includes Uncoated Paper & Board
HSN Sub Chapter 4805 represents Uncoated Paper & Board under GST classification. This code helps businesses identify Uncoated Paper & Board correctly for billing, taxation, and trade. With HSN Sub Chapter 4805, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Uncoated Paper & Board.
GST Rate for Uncoated Paper & Board under HSN Code 4805. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 48 | 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter | 5% | 12% |
Chapter: 48
Description: Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
Following Tariff HSN code falls under Uncoated Paper & Board:
| Tariff HSN | Description |
|---|---|
| Fluting paper : Semi-chemical fluting paper | |
| Fluting paper : Straw fluting paper | |
| Fluting paper : Other | |
| Testliner (recycled liner board) : Weighing 150 g/m2 or less | |
| Testliner (recycled liner board) : Weighing more than 150 g/m2 | |
| Sulphite wrapping paper | |
| Filter paper and paperboard | |
| Felt paper and paperboard | |
| Other : Weighing 150 g/m2 or less | |
| Other : Weighing more than 150 g/m2 but less than 225 g/m2 | |
| Other : Weighing 225 g/m2 or more |
Fluting paper : Semi-chemical fluting paper
Fluting paper : Straw fluting paper
Fluting paper : Other
Testliner (recycled liner board) : Weighing 150 g/m2 or less
Testliner (recycled liner board) : Weighing more than 150 g/m2
Sulphite wrapping paper
Filter paper and paperboard
Felt paper and paperboard
Other : Weighing 150 g/m2 or less
Other : Weighing more than 150 g/m2 but less than 225 g/m2
Other : Weighing 225 g/m2 or more
| 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 Uncoated Paper & Board
If your outward supply of Uncoated Paper & Board is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Uncoated Paper & Board are forward charge. Check the current notifications for any special cases before deciding.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
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.