HSN Code 48103930
Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface - coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size - kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : other : insulation boards (homogenous)
Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface - coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size - kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : other : insulation boards (homogenous)
When does this rate apply?
Use this HSN Code on tax invoices when supplying Paper and paperboard, coated on one or both sides with kaolin (china clay) or ot. 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.