HSN Code 48239014 – Paper For Cigarette Filter Tips

HSN Code

48239014

Chapter

Digits

8-digit

Section

What is HSN Code 48239014?

HSN code 48239014 is the Harmonized System of Nomenclature classification for Paper For Cigarette Filter Tips under India's Goods and Services Tax (GST). It is a 8-digit code sitting at the tariff item (8-digit) level of the HSN hierarchy.

This code belongs to Chapter 48 — Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of…, which is part of Section X: Pulp, Paper & Paperboard. Every GST-registered business supplying paper for cigarette filter tips must quote HSN 48239014 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 48239014

Level	Code	Description
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	482390	other :
Tariff	48239014	paper for cigarette filter tips

GST rate for HSN 48239014

Goods under HSN 48239014 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Nil / Exempt

Fresh produce, milk, cereals, books

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Paper For Cigarette Filter Tips →

Related HSN codes

HSN Code	Description
48239011	braille paper
48239012	cellulose in sole board or sheet
48239013	packing and wrapping paper
48239015	paper cone for loud speaker
48239016	patterns made of papers for leather footwear, leather garments and goods
48239017	patterns made of paper for articles of apparel and clothing accessories
48239018	products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations
48239019	decorative laminates
48239021	pre-punched cards
48239022	monotype and newstape paper in strips with perforated edges, not exceeding 15cm in width
48239023	typewriting paper cut to size
48239030	plain or embossed seals made of paper, laminated paper or paper gaskets
48239090	other

HSN Code 48239014 — FAQs

What is HSN code 48239014?

HSN code 48239014 classifies "Paper For Cigarette Filter Tips" under India's GST regime. It falls under Chapter 48 (Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of…) of the Harmonized System of Nomenclature.

How many digits is HSN code 48239014?

48239014 is a 8-digit HSN code — a tariff item (8-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 48239014?

Goods under HSN 48239014 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Paper For Cigarette Filter Tips.

Which chapter does HSN code 48239014 belong to?

HSN 48239014 belongs to Chapter 48 — Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of…, part of Section X: Pulp, Paper & Paperboard.

Auto-fill HSN 48239014 on every invoice

Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.

Start Free Trial Schedule Demo