HSN code 48051100 is the 8-digit tariff item for semi-chemical fluting paper, under heading 4805 and sub-heading 480511 (Chapter 48). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 48051100 at a glance
| Tariff item (8 digits) | 48051100 |
|---|---|
| Heading (4 digits) | 4805: Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter |
| Sub-heading (6 digits) | 480511: Semi-chemical fluting paper |
| Chapter | 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| Description | Semi-chemical fluting paper |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 170 (HSN 4805) covers "Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter" at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 170 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 48051100 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 48051100
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (4805) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (480511) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (48051100), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 4805
- HSN 48051200: Straw fluting paper (18%)
- HSN 48052400: Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified... (18%)
- HSN 48052500: Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified... (18%)
- HSN 48053000: Sulphite wrapping paper (18%)
- HSN 48054000: Filter paper and paperboard (18%)
- HSN 48055000: Felt paper and paperboard (18%)
- HSN 48059100: Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified... (18%)
- HSN 48059200: Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified... (18%)
- HSN 48059300: Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified... (18%)
See every rate entry for the heading on the HSN 4805 page, or all Chapter 48 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).