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

HSN Code 48021020 represents Hand-made paper and paperboard : Paperboard under GST classification. This code helps businesses identify Hand-made paper and paperboard : Paperboard correctly for billing, taxation, and trade. With HSN Code 48021020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Hand-made paper and paperboard : Paperboard.

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Description of Goods for HSN Code 48021020

HSN Code 48021020 relates to the following description.

Description of Goods

Hand-made paper and paperboard : Paperboard

Chapter

48 - Paper and paperboard; articles of paper pulp of paper or of paperboard

Sub Chapter

4802 - Uncoated paper and paperboard, of a kind used for writing, printing or other graphic for writing, printing or other graphic punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 48021020 not include?

Hand-made paper and paperboard : Paperboard does not include products with the following descriptions.

Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard : Photographic base paper, uncoated

Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard : Other

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; hand-made paper and paperboard carbonising base paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2 : India Paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2: Litho and offset paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2: Duplicating paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2: Airmail paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2: Tissue paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2: Other

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2: Litho and offset paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2: drawing paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2 :Duplicating paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2: Account book paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2 :Bank, bond and cheque paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2 :Currency note paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2 :Paper for security printing, currency paper, stamp paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing less than 40 g/m2 :Other

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Litho and offset paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Drawing paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Duplicating paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Account book paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Bank, bond and cheque paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Currency note paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Paper for security printing, currency paper,stamp paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Other

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other, weighing 40 g/m2 or more but not more than 150 g/m2 : Litho and offset paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other, weighing 40 g/m2 or more but not more than 150 g/m2 :Drawing paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other, weighing 40 g/m2 or more but not more than 150 g/m2 : Duplicating paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other, weighing 40 g/m2 or more but not more than 150 g/m2 : Account book paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other, weighing 40 g/m2 or more but not more than 150 g/m2 : Bank, bond and cheque paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other, weighing 40 g/m2 or more but not more than 150 g/m2 :Currency note paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other, weighing 40 g/m2 or more but not more than 150 g/m2 :Paper for security printing, currency paper, stamp paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other, weighing 40 g/m2 or more but not more than 150 g/m2 : Other

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing more than 150 g/m2 : Litho and offset paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing more than 150 g/m2 : Drawing paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing more than 150 g/m2 : Duplicating paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing more than 150 g/m2 : Bank, bond and cheque paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing more than 150 g/m2 : Paper for security printing, currency paper, stamp paper

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Weighing more than 150 g/m2 : Other

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process :In rolls : Drawing paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process :In rolls :Poster paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process :In rolls : Printing paper dyed or marbled in mass

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process :In rolls : Account book paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process :In rolls : Automatic data processing machine paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process :In rolls : Paper for security printing, currency paper,stamp paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process :In rolls : Other

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Drawing paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Poster Paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Printing paper dyed or marbled in mass

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Account book paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Automatic data processing machine paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Paper for security printing, currency paper,stamp paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : other

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : other : drawing paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : other :Poster paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : other : Printing paper dyed or marbled in mass

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : other : Account book paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : other : Automatic data processing machine paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : other : Paper for security printing, currency paper,Stamp Paper

Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : other : other

India’s Trade Performance — HSN Code 48021020 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1 Cr

+92.31% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹1 Cr

+741.18% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

−< ₹1 Crore

Trade Deficit

Surplus rank #7659 of 12657 HSN codes

% of Sub-Chapter 4802

FY 2024-25

0.04%

Share of Sub-Chapter 4802’s total exports in FY 2024-25

Import side: 0.07% of Sub-Chapter 4802’s imports

Rank Within Sub-Chapter 4802

FY 2024-25

#22 of 63

Position by export value among HSN codes in Sub-Chapter 4802

Import-side rank: #19 of 63

At a glance

−11.77%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#8250

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+627.88%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.04%

Contribution to Sub-Ch. 4802

Share of Sub-Chapter 4802 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #6894

Balance

−0.08

Exports

2.12 ₹ Cr

0.0001% share

YoY

0.07% of Sub-Ch. 4802

Imports

2.20 ₹ Cr

0.0001% share

YoY

0.11% of Sub-Ch. 4802

FY 2019-20 Exp. Rank #7696

Balance

−2.07

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−57.08% YoY

0.03% of Sub-Ch. 4802

Imports

2.98 ₹ Cr

0.0001% share

+35.45% YoY

0.14% of Sub-Ch. 4802

FY 2020-21 Exp. Rank #5653

Balance

+4.87

Exports

6.24 ₹ Cr

0.0003% share

+585.71% YoY

0.36% of Sub-Ch. 4802

Imports

1.37 ₹ Cr

0.0000% share

−54.03% YoY

0.15% of Sub-Ch. 4802

FY 2021-22 Exp. Rank #3495

Balance

+43.32

Exports

45.42 ₹ Cr

0.0014% share

+627.88% YoY

1.33% of Sub-Ch. 4802

Imports

2.10 ₹ Cr

0.0000% share

+53.28% YoY

0.22% of Sub-Ch. 4802

FY 2022-23 Exp. Rank #4926

Balance

+15.62

Exports

16.55 ₹ Cr

0.0005% share

−63.56% YoY

0.47% of Sub-Ch. 4802

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−55.71% YoY

0.04% of Sub-Ch. 4802

FY 2023-24 Exp. Rank #8769

Balance

+0.35

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−96.86% YoY

0.02% of Sub-Ch. 4802

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−81.72% YoY

0.01% of Sub-Ch. 4802

FY 2024-25 Exp. Rank #8250

Balance

−0.43

Exports

1.00 ₹ Cr

0.0000% share

+92.31% YoY

0.04% of Sub-Ch. 4802

Imports

1.43 ₹ Cr

0.0000% share

+741.18% YoY

0.07% of Sub-Ch. 4802

CAGR · 7-Year

Exports

−11.77% /yr

Imports

−6.93% /yr

Consistently Deficit
Sub-Chapter 4802 total

reference, FY 2024-25

Export

₹2,737.89 Cr

Import

₹2,098.66 Cr

Trade Balance

+639.23

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 48021020 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.