Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets
Under the Harmonized System of Nomenclature (HSN), the code 4808 specifically identifies paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.
"Classifying paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets 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."