--- title: "HSN Code for Uncoated Photographic Base Paper | HSN 48022010 GST Rate" description: "Find HSN and GST Rates for 48022010 related to Uncoated Photographic Base Paper with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48022010/" --- # HSN Code 48022010: Uncoated Photographic Base 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 | | --- | --- | --- | --- | --- | | 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 | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48022010 ? It includes Other Photosensitive Paper Base ### Can we claim ITC on inputs used to trade Uncoated Photographic Base Paper? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Uncoated Photographic Base 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 should mixed supplies be billed when Uncoated Photographic Base Paper is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Uncoated Photographic Base Paper; Nil for exempt items if applicable). ### How much GST applies to Uncoated Photographic Base Paper? Under HSN 48022010, Uncoated Photographic Base Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Uncoated Photographic Base 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. ## India's trade performance: HSN Code 48022010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+86.67% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7557 of 12657 HSN codes - Share of Sub-Chapter 4802: 0.00% of its exports; import side 0.01% ### Key metrics - Peak growth year: +300.00% in FY 2021-22 - Contribution to Sub-Ch. 4802: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48022010 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 | < ₹1 Crore | 0.0000% | — | 0.00% | 7.79 | 0.0002% | — | 0.40% | −7.69 | #9190 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +220.00% | 0.01% | 8.02 | 0.0002% | +2.95% | 0.38% | −7.70 | #8530 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −90.63% | 0.00% | 4.58 | 0.0002% | −42.89% | 0.49% | −4.55 | #9719 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +300.00% | 0.00% | 1.12 | 0.0000% | −75.55% | 0.12% | −1.00 | #9460 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +58.33% | 0.01% | 1.52 | 0.0000% | +35.71% | 0.07% | −1.33 | #9322 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +47.37% | 0.01% | < ₹1 Crore | 0.0000% | −90.13% | 0.01% | +0.13 | #9231 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +86.67% | 0.01% | −0.28 | — | - CAGR (7-year): exports —/yr, imports -42.55%/yr (consistently Deficit) ## Key trade insights: HSN Code 48022010 export-import analysis ### Export snapshot for HSN Code 48022010 India exported ₹0.00 Crore worth of Uncoated Photographic Base Paper in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2021-22 was the strongest growth year for HSN Code 48022010 exports The strongest single-year export movement for HSN Code 48022010 was recorded in FY 2021-22, when exports surged by 300.00% over the prior year. ### India records a trade deficit of ₹0.28 Crore in HSN Code 48022010 goods In FY 2024-25, India's imports of ₹0.28 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.28 Crore — ranking #7557 of 12657 by surplus magnitude. ### Import growth of -42.55% CAGR signals stable import dependency for Uncoated Photographic Base Paper India's imports under HSN Code 48022010 have grown at -42.55% CAGR, reaching ₹0.28 Crore in FY 2024-25. ## 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 | | — | HSN Code 48022010: Uncoated Photographic Base Paper (this hsn code) | Nil |