Perforated sheet HSN Code

Perforated Sheet HSN Code: Understand GST for Paper Products

Perforated sheets, with their distinctive holes, serve a multitude of purposes, from easy tearing in notebooks to specialized packaging. For businesses dealing with these versatile paper products, understanding the correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance. While the term “perforated sheet” might suggest various materials, the data specifically points to perforated paper and paperboard. Let’s explore the HSN codes and GST rates associated with these items.

Understanding HSN Codes and GST

HSN codes provide a standardized system for classifying goods globally, ensuring uniformity in trade and taxation. In India, these codes are integral to the GST framework. The GST rate for a product directly depends on its HSN classification. For perforated sheets made of paper or paperboard, the codes generally fall under Chapter 48, which covers “Paper and paperboard; articles of paper pulp, of paper or of paperboard.”

Classifying Perforated Paper and Paperboard

The data provided highlights that perforated sheets, when made of paper or paperboard, primarily fall under a consistent GST rate, although specific descriptions might vary.

• Corrugated Paper and Paperboard (Perforated or Not): A significant category where perforation might be present is corrugated paper and paperboard. These are commonly used for packaging and protective purposes.
  • HSN 48081000 specifically covers “Corrugated Paper And Paperboard, Whether Or Not Perforated.” This category attracts a GST rate of 12%.
  • Broader categories under HSN 4808, including descriptions like “Paper And Paperboard, Corrugated (With Or Without Glued Flat Surface Sheets), Creped, Crinkled, Embossed Or Perforated, In Rolls Or Sheets,” also consistently have a 12% GST rate. This includes sub-categories like:
    • HSN 48084010 (Kraft Paper, Creped Or Crinkled, Whether Or Not Embossed Or Perforated)
    • HSN 48084090 (Other Kraft Paper, Creped Or Crinkled, Whether Or Not Embossed Or Perforated)
    • HSN 48089000 (Other perforated paper and paperboard).
• Uncoated Paper and Paperboard (Non-Perforated Focus): While the data mentions “non-perforated punch card and punch tape paper” under HSN 4802, it is important to note that these specific entries explicitly exclude perforation. This further emphasizes that when “perforated” is mentioned for paper/paperboard, it specifically relates to the HSN 4808 chapter, distinct from general writing or printing paper. All these categories under HSN 4802 also carry a 12% GST rate.

Consistent GST for Perforated Paper

The key takeaway from the provided data is that perforated paper and paperboard consistently attract a 12% GST rate, regardless of specific sub-classifications within the Chapter 4808. This simplifies compliance for businesses dealing with these materials. The effective date for these rates has generally been from July 1, 2017, indicating stability in their taxation.

Businesses should always ensure they classify their products correctly to avoid discrepancies in tax filings. If you are dealing with perforated sheets made of materials other than paper or paperboard, their HSN codes and GST rates will fall under different chapters entirely.