HSN & GST
Paper Core Tube HSN Code & GST Rate
The paper core tube HSN code is 48239090 at 18% GST — the same heading as paper angle board, because both are other articles of paper. CA-confirmed September 2026.
Updated · By Ranjeet Kumar, Proprietor, Solution Enterprises
The short answer
Paper core tubes are classified under HSN 48239090 at 18% GST — the same heading as paper angle board, because both are articles of paper that do not fall under a more specific heading. CA-confirmed in September 2026.
Why the end use does not change the code
A core wound with fabric, a core wound with film and a core wound with kraft paper are the same article. Classification follows what the goods are, not what is eventually put on them. So a textile core and a film core are both 48239090, and there is no separate line to look for.
This catches people out when a customer asks for “the textile core HSN”. There is not one. There is a paper article HSN, and the core is a paper article.
How to word the invoice line
Paper core tube, 76 mm ID, 6 mm wall, 1600 mm HSN 48239090 GST 18%
Inner diameter, wall thickness and length are the three numbers that identify a core, and they are the same three your stores team will check at goods-in. A description without them makes a short-supply claim impossible to settle.
If you also buy strap from us
Cores and angle board share 48239090; PET strap is 39206220. Two codes on one invoice, both at 18%. See the full HSN table for all our products in one view.
Disclaimer
This page is general guidance based on our own CA-confirmed classification for our own products. It is not tax advice, and classification can depend on the specific goods and how they are supplied. Confirm with your own CA or GST practitioner before relying on it.
Last verified: 21 September 2026 · Official source: CBIC GST goods and services rates
02Questions buyers ask
Questions on this
HSN 48239090 at 18% GST. Spiral-wound paper tubes are articles of paper and fall in Chapter 48 under the residual heading, the same as paper angle board.
No. Classification follows the material and the article, not the end use. A core for a fabric roll and a core for a film roll are both HSN 48239090.
By inner diameter, wall thickness and length — for example "Paper core tube, 76 mm ID, 6 mm wall, 1,600 mm". That is also the description your own stores team will recognise at goods-in.
18%, confirmed by our CA in September 2026 for HSN 48239090.
Send us your load, not just your enquiry
Pallet size, stack height, monthly quantity and where it ships. That is enough for us to specify the board and quote it — usually the same working day.