HSN Classification
HSN 48 - PAPER AND PAPERBOARD, ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Classification level: Chapter. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.
Code details
- Code Type
- HSN
- Code
- 48
- Official Description
- PAPER AND PAPERBOARD, ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Tax guide notes
- - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
- - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
- - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.
Compliance checklist
- - Keep product/service description on invoice aligned with the selected HSN/SAC code.
- - Review code selection whenever scope of work or product mix changes.
- - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.
Related codes
NEWSPRINT, IN ROLLS OR SHEETS
UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803, HAND-MADE PAPER AND PAPERBOARD
TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS
UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4802
OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER:
VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS
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