HSN Codes chevron_right Section 10 chevron_right Chapter 48 chevron_right Sub Chapter 4805

Explore other subchapters under Chapter 48

4805 HSN Code: 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.

Find The Right HSN & Bill Faster With BUSY



file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Businesses
smartphone Free Mobile App
star 4.6 Rated on Google

New GST Rate for HSN Code 4805

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

New GST Rate: 5% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 4805

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

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


file_download 40K+ Monthly Downloads
group Trusted by 4 Lakh+ Businesses
smartphone Free Mobile App
star 4.6 Rated on Google
experiment id: lead-form-no-email v1

Case Laws Related to Sub Chapter 4805

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 Sub Chapter 4805

What products are classified under HSN 4805

It includes Uncoated Paper & Board

Can I claim ITC on inputs and services used for 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.

Can reverse charge ever apply to transactions involving Uncoated Paper & Board?

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.

What misclassification mistakes happen with Uncoated Paper & Board?

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.

Any import/export nuance for Uncoated Paper & Board?

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.

How do I bill a kit or combo that includes Uncoated Paper & Board?

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.

If I repair and return Uncoated Paper & Board, how should I charge GST?

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.

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.

Explore More HSN Codes from Chapter 48 expand_more
HSN Codes:
State Code List:

Explore other subchapters under Chapter 48