Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4805 specifically identifies other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 4805 on all Tax Invoices for other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 4805

"Classifying other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Paper category. AasanKhata automatically monitors these shifts for you."