---
title: "HSN Code for Hand-made paper and paperboard : Paperboard | HSN 48021020 GST Rate"
description: "Find HSN and GST Rates for 48021020 related to Hand-made paper and paperboard : Paperboard with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48021020/"
---

# HSN Code 48021020: Hand-made paper and paperboard : Paperboard

- [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 : Paperboard | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48021020 ?

It includes Uncoated Photographic Base Paper

### How should mixed supplies be billed when Hand-made paper and paperboard : Paperboard is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hand-made paper and paperboard : Paperboard; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Hand-made paper and paperboard : Paperboard?

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.

### Can we claim ITC on inputs used to trade Hand-made paper and paperboard : Paperboard?

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

### Does packaging or labelling change the GST for Hand-made paper and paperboard : Paperboard?

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.

### Any common misclassification issue with Hand-made paper and paperboard : Paperboard?

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

## India's trade performance: HSN Code 48021020 (FY 2024-25)

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

- Exports: ₹1 Cr (+92.31% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (+741.18% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7659 of 12657 HSN codes
- Share of Sub-Chapter 4802: 0.04% of its exports; import side 0.07%
- Rank within Sub-Chapter 4802: #22 of 63 by export value; import-side #19

### Key metrics

- Export CAGR: -11.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8250 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +627.88% in FY 2021-22
- Contribution to Sub-Ch. 4802: 0.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48021020

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 | 2.12 | 0.0001% | — | 0.07% | 2.20 | 0.0001% | — | 0.11% | −0.08 | #6894 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −57.08% | 0.03% | 2.98 | 0.0001% | +35.45% | 0.14% | −2.07 | #7696 |
| FY 2020-21 | 6.24 | 0.0003% | +585.71% | 0.36% | 1.37 | 0.0000% | −54.03% | 0.15% | +4.87 | #5653 |
| FY 2021-22 | 45.42 | 0.0014% | +627.88% | 1.33% | 2.10 | 0.0000% | +53.28% | 0.22% | +43.32 | #3495 |
| FY 2022-23 | 16.55 | 0.0005% | −63.56% | 0.47% | < ₹1 Crore | 0.0000% | −55.71% | 0.04% | +15.62 | #4926 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −96.86% | 0.02% | < ₹1 Crore | 0.0000% | −81.72% | 0.01% | +0.35 | #8769 |
| FY 2024-25 | 1.00 | 0.0000% | +92.31% | 0.04% | 1.43 | 0.0000% | +741.18% | 0.07% | −0.43 | #8250 |

- CAGR (7-year): exports -11.77%/yr, imports -6.93%/yr (consistently Deficit)

## Key trade insights: HSN Code 48021020 export-import analysis

### Export decline: -11.77% CAGR over 7 years

India's exports under HSN Code 48021020 have declined at a compound annual rate of -11.77% over 7 fiscal years, falling from ₹2.12 Crore in FY 2018-19 to ₹1.00 Crore in FY 2024-25.

### HSN Code 48021020 ranked #8250 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48021020 ranks #8250 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #22 of 63. By trade surplus, it ranks #7659 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48021020 exports

The strongest single-year export movement for HSN Code 48021020 was recorded in FY 2021-22, when exports surged by 627.88% over the prior year.

### India records a trade deficit of ₹0.43 Crore in HSN Code 48021020 goods

In FY 2024-25, India's imports of ₹1.43 Cr exceeded exports of ₹1.00 Cr, resulting in a trade deficit of ₹0.43 Crore — ranking #7659 of 12657 by surplus magnitude.

### Import growth of -6.93% CAGR signals stable import dependency for Hand-made paper and paperboard : Paperboard

India's imports under HSN Code 48021020 have grown at -6.93% CAGR, reaching ₹1.43 Crore in FY 2024-25.

### HSN Code 48021020 contributes 0.04% of Sub-Chapter 4802 exports — ranked #22

Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48021020 ranks #22 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #19).

## 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](https://busy.in/hsn/hsn-48021010/) | ₹33 Cr |
| #22 | HSN Code 48021020: Hand-made paper and paperboard : Paperboard (this hsn code) | ₹1 Cr |