HSN Code 48044200
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 - other kraft paper and paperboard weighing more than 150 g/m2but less than 225 g/m2: bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 - other kraft paper and paperboard weighing more than 150 g/m2but less than 225 g/m2: bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process
When does this rate apply?
Use this HSN Code on tax invoices when supplying Uncoated kraft paper and paperboard, in rolls or sheets, other than that of head. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% 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.