HSN code 48232000
Tariff item in chapter 48 — Paper and paperboard, articles of paper pulp, of paper or of paperboard
Filter paper and paperboard
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Tariff item (8 digits) |
| Section | Section X — Paper, paperboard and printed books |
| Chapter 48 | Paper and paperboard, articles of paper pulp, of paper or of paperboard |
| Heading 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paperpulp, paper, paperboard, cellulose wadding or webs of cellulose fibers |
| Sub-heading 482320 | Filter paper and paperboard |
| Tariff item 48232000 | Filter paper and paperboard |
Using HSN 48232000 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (4823) on B2B invoices, and a business above ₹5 crore must show 6 digits (482320) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is HSN code 48232000?
HSN code 48232000 is the tariff item for: Filter paper and paperboard.
What is the GST rate for HSN 48232000?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 48232000 before invoicing.
How many digits of HSN 48232000 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (4823) on B2B invoices. Above ₹5 crore: 6 digits (482320) on all invoices.