HSN Code 48139010
Cigarette paper, whether or not cut to size or in the form of booklets or tubes - other : cigarette paper in bulk, or in sheets
HSN48139010
Cigarette paper, whether or not cut to size or in the form of booklets or tubes - other : cigarette paper in bulk, or in sheets
18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Cigarette paper, whether or not cut to size or in the form of booklets or tubes . 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.
Frequently asked questions
What is HSN Code 48139010?
HSN Code 48139010 is the official Harmonized System of Nomenclature code for Cigarette paper, whether or not cut to size or in the form of booklets or tubes - other : cigarette paper in bulk, or in, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 48139010?
HSN Code 48139010 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 48139010 belong to?
HSN Code 48139010 falls under Chapter 48 -- Paper and paperboard of the GST tariff.