---
title: "HSN Code for Hand-Made Paper And Paperboard| Paper | HSN 48021010 GST Rate"
description: "Find HSN and GST Rates for 48021010 related to Hand-Made Paper And Paperboard| Paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48021010/"
---

# HSN Code 48021010: Hand-Made Paper And Paperboard| Paper

- [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/)
- [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/)
- [Sub-chapter 4802: Uncoated writing or printing paper](https://busy.in/hsn/sub-chapter-4802/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Hand-made paper and paperboard: Paper | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48021010 ?

It includes Hand-made paper and paperboard : Paperboard

### Any common misclassification issue with Hand-Made Paper And Paperboard/ Paper?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Hand-Made Paper And Paperboard/ Paper?

Under HSN 48021010, Hand-Made Paper And Paperboard/ Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Hand-Made Paper And Paperboard/ Paper?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Can we claim ITC on inputs used to trade Hand-Made Paper And Paperboard/ Paper?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Hand-Made Paper And Paperboard/ Paper?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

## India's trade performance: HSN Code 48021010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹33 Cr (+5.17% YoY) — 0.0009% of India's total exports
- Imports: ₹5 Cr (−31.61% YoY) — 0.0001% of India's total imports
- Trade balance: ₹29 Cr (Surplus); surplus rank #2561 of 12657 HSN codes
- Share of Sub-Chapter 4802: 1.22% of its exports; import side 0.22%
- Rank within Sub-Chapter 4802: #10 of 63 by export value; import-side #14

### Key metrics

- Export CAGR: -16.37% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4178 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +35.53% in FY 2022-23
- Contribution to Sub-Ch. 4802: 1.22% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48021010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4802 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4802 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 97.53 | 0.0043% | — | 3.37% | 5.91 | 0.0002% | — | 0.30% | +91.62 | #2050 |
| FY 2019-20 | 81.03 | 0.0037% | −16.92% | 3.01% | 10.69 | 0.0003% | +80.88% | 0.50% | +70.34 | #2261 |
| FY 2020-21 | 54.69 | 0.0025% | −32.51% | 3.20% | 15.96 | 0.0005% | +49.30% | 1.69% | +38.73 | #2798 |
| FY 2021-22 | 31.07 | 0.0010% | −43.19% | 0.91% | 3.96 | 0.0001% | −75.19% | 0.41% | +27.11 | #4007 |
| FY 2022-23 | 42.11 | 0.0012% | +35.53% | 1.20% | 9.24 | 0.0002% | +133.33% | 0.43% | +32.87 | #3704 |
| FY 2023-24 | 31.73 | 0.0009% | −24.65% | 1.22% | 6.77 | 0.0001% | −26.73% | 0.22% | +24.96 | #4166 |
| FY 2024-25 | 33.37 | 0.0009% | +5.17% | 1.22% | 4.63 | 0.0001% | −31.61% | 0.22% | +28.74 | #4178 |

- CAGR (7-year): exports -16.37%/yr, imports -3.99%/yr (consistently Surplus)

## Key trade insights: HSN Code 48021010 export-import analysis

### Export decline: -16.37% CAGR over 7 years

India's exports under HSN Code 48021010 have declined at a compound annual rate of -16.37% over 7 fiscal years, falling from ₹97.53 Crore in FY 2018-19 to ₹33.37 Crore in FY 2024-25.

### HSN Code 48021010 ranked #4178 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48021010 ranks #4178 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #10 of 63. By trade surplus, it ranks #2561 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 48021010 exports

The strongest single-year export movement for HSN Code 48021010 was recorded in FY 2022-23, when exports surged by 35.53% over the prior year.

### India maintains a trade surplus of ₹28.74 Crore in HSN Code 48021010 goods

In FY 2024-25, India's exports of ₹33.37 Cr exceeded imports of ₹4.63 Cr, resulting in a trade surplus of ₹28.74 Crore — ranking #2561 of 12657 by surplus magnitude.

### Import growth of -3.99% CAGR signals stable import dependency for Hand-Made Paper And Paperboard| Paper

India's imports under HSN Code 48021010 have grown at -3.99% CAGR, reaching ₹4.63 Crore in FY 2024-25.

### HSN Code 48021010 contributes 1.22% of Sub-Chapter 4802 exports — ranked #10

Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48021010 ranks #10 by export value — accounting for 1.22% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.22% share (rank #14).

## Related HSN Codes in Sub-Chapter 4802

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48025790: Other Paper (40-150 G/M2)](https://busy.in/hsn/hsn-48025790/) | ₹1,275 Cr |
| #2 | [HSN Code 48025590: Other Thin Paper (<40 g/m2)](https://busy.in/hsn/hsn-48025590/) | ₹593 Cr |
| #3 | [HSN Code 48025610: Litho And Offset Paper, 40-150 G/M2](https://busy.in/hsn/hsn-48025610/) | ₹218 Cr |
| #4 | [HSN Code 48025690: Other Paper And Board, 40-150 G/M2](https://busy.in/hsn/hsn-48025690/) | ₹182 Cr |
| #5 | [HSN Code 48026120: Poster Paper Rolls (Mech./Chemi Pulp)](https://busy.in/hsn/hsn-48026120/) | ₹107 Cr |
| #6 | [HSN Code 48025510: Litho/Offset Paper (<40 g/m2)](https://busy.in/hsn/hsn-48025510/) | ₹81 Cr |
| #7 | [HSN Code 48025710: Litho And Offset Paper](https://busy.in/hsn/hsn-48025710/) | ₹71 Cr |
| #8 | [HSN Code 48026920: Poster Paper (Mech./Chemi Pulp)](https://busy.in/hsn/hsn-48026920/) | ₹51 Cr |
| #9 | [HSN Code 48026290: Poster Paper](https://busy.in/hsn/hsn-48026290/) | ₹42 Cr |
| #10 | HSN Code 48021010: Hand-Made Paper And Paperboard\| Paper (this hsn code) | ₹33 Cr |