HSN Code 48232000 -- – Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to (GST Rate 5%)

HSN Code 48232000

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 - filter paper and paperboard

HSN48232000

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 - filter paper and paperboard

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 48 -- Paper and paperboard
Heading: 4823
Subheading: 482320
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to . GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 5% →

Related codes from Paper and paperboard

48231200
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48231900
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48234000
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48236000
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48236100
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Frequently asked questions

What is HSN Code 48232000?
HSN Code 48232000 is the official Harmonized System of Nomenclature code for Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper p, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 48232000?
HSN Code 48232000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 48232000 belong to?
HSN Code 48232000 falls under Chapter 48 -- Paper and paperboard of the GST tariff.
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