HSN Code 48
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
| Description | CGST | SGST | IGST | Schedule |
|---|---|---|---|---|
| Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 2.5% | 2.5% | 5% | I |
| Paper Sacks/Bags and bio-degradable bags | 2.5% | 2.5% | 5% | I |
This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.
Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.
Frequently asked questions
What is the GST rate for HSN code 48?
HSN code 48 carries more than one GST rate depending on the specific goods: Paper splints for matches, whether or not waxed, Asphaltic roofing sheets attracts 5%; Paper Sacks/Bags and bio-degradable bags attracts 5%.
Which chapter does HSN code 48 belong to?
HSN code 48 falls under Chapter 48 - Paper and Paperboard; Articles of Paper Pulp, Paper or Paperboard of the Customs Tariff Act, 1975.
Related HSN codes in Chapter 48
- HSN 4801 — Newsprint, in rolls or sheets
- HSN 4802 — Uncoated paper and paperboard, of a kind used for writing, p…
- HSN 4803 — Toilet or facial tissue stock, towel or napkin stock and sim…
- HSN 4804 — Uncoated kraft paper and paperboard, in rolls or sheets, oth…
- HSN 4805 — Other uncoated paper and paperboard, in rolls or sheets, not…
- HSN 4806 — Vegetable parchment, tracing papers and other glazed transpa…
- HSN 48062000 — Greaseproof papers
- HSN 48064010 — Glassine papers