GST rates and HSN code for Sand paper.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Articles of stone, plaster, cement, asbestos, mica or similar materials | Natural Or Artificial Abrasive Powder Or Grain, On A Base Of Textile Material, Of Paper, Of Paperboard Or Of Other Materials, Whether Or Not Cut To Shape Or Sewn Or Otherwise Made Up On A Base Of Paper Or Paperboard Only: Glass Or Sand Coated Paper | 68052030 | 18% | – | 01/07/2017 | – |
Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Micapaper Or Reconstituted Mica Paper | 68149040 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Moulded Glass Bonded Or Glass Bonded Mica | 68149050 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
(waste and scrap) <strong>paper</strong> or paperboard | Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026230 | 12% | – | 01/07/2017 | – |
Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025640 | 12% | – | 01/07/2017 | – | |
Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface – Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Includ | 48103920 | 12% | – | 01/07/2017 | – | |
Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48023000 | 12% | – | 01/07/2017 | – | |
Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026240 | 12% | – | 01/07/2017 | – | |
Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Other: Other | 48219090 | 18% | – | 01/07/2017 | – | |
Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Printed : Paper Tags | 48211010 | 18% | – | 01/07/2017 | – | |
Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board | 48237020 | 18% | – | 01/07/2017 | – | |
Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48114900 | 18% | – | 01/07/2017 | – | |
Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like – Other Sacks | 48194000 | 18% | – | 01/07/2017 | – | |
Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48119091 | 18% | – | 01/07/2017 | – | |
Hand-Made Paper And Paperboard | 480210 | 12% | – | 01/07/2017 | – | |
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coate | 3405 | 18% | – | 01/07/2017 | – |
Miscellaneous articles of base metal | Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal; Staples In Strips (For Example, For Offices, Upholstery, Packaging), Of Base Metal – Other, Including Parts:Pins | 83059010 | 18% | – | 15/11/2017 13/10/2017 | – |
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Manicure Or Pedicure Sets And Instruments (Including Nail F | 82142090 | 18% | – | 15/11/2017 – 1/07/2017 | – |
Photographic or cinematographic goods | Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt | 37025290 | 18% | – | 01/07/2017 | – |
Other vegetable textile fibres; <strong>paper</strong> yarn and woven fabrics of <strong>paper</strong> yarn | Woven Fabrics Of Other Vegetable Textile Fibres; Woven Fabrics Of Paper Yarn Woven Fabrics Of Other Vegetable Textile Fibres; Woven Fabrics Of Paper Yarn : Of Other Vegetable Textile Fibres : Dyed | 53110013 | 5% | – | 01/07/2017 | – |
The Harmonized System of Nomenclature (HSN) code is a globally recognized system for classifying goods. In India, it’s crucial for determining the correct GST (Goods and Services Tax) rates. For businesses dealing with sandpaper, understanding its HSN code ensures accurate tax compliance. Based on the provided data, sandpaper falls under a specific HSN code within Chapter 68.
Sandpaper, an abrasive material used across various industries from construction to woodworking, has a clear classification under the Indian GST regime. The provided data highlights its HSN code under Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials.
The specific HSN code for sandpaper, as per the provided data, is:
This description perfectly matches sandpaper, which consists of abrasive grains (like glass or sand) coated onto a paper or paperboard base.
The GST rate associated with HSN code 68052030 for sandpaper is 18%. This rate became effective on July 1, 2017.
While the data also mentions other paper-related HSN codes within Chapter 48, it’s important to differentiate. Those codes refer to various types of paper and paperboard, labels, and packaging materials, not specifically abrasive-coated paper like sandpaper. Similarly, entries for mica products, certain tools, or photographic film, though mentioning “paper,” do not pertain to sandpaper itself. The unique characteristic of sandpaper – abrasive powder on a paper base – places it firmly under 68052030.
For businesses manufacturing, distributing, or selling sandpaper in India, applying the correct HSN code is vital for:
Always refer to the latest GST notifications from the Central Board of Indirect Taxes and Customs (CBIC) or consult with a tax professional to confirm HSN codes and rates, although the provided data clearly identifies the relevant code for sandpaper.
The HSN code for sandpaper, specifically glass or sand coated paper, is 68052030.
Sandpaper falls under Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials.
The GST rate applicable to sandpaper (HSN 68052030) is 18%.
The 18% GST rate for sandpaper became effective on July 1, 2017.
Official information is available on the GST Council website and through notifications issued by the Central Board of Indirect Taxes and Customs (CBIC). Getting the correct HSN (Harmonized System of Nomenclature) code for sandpaper is crucial for accurate GST (Goods and Services Tax) compliance in India. This internationally recognized system ensures that products are uniformly classified for taxation and trade. Based on the provided data, sandpaper falls primarily under Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials.
Open Your Free Demat Account Now!
Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800