---
title: "HSN Code for Other Photosensitive Paper Base | HSN 48022090 GST Rate"
description: "Find HSN and GST Rates for 48022090 related to Other Photosensitive Paper Base with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48022090/"
---

# HSN Code 48022090: Other Photosensitive Paper Base

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

## Frequently asked questions

### What products are classified under HSN 48022090 ?

It includes Wall Paper Base

### How much GST applies to Other Photosensitive Paper Base?

Under HSN 48022090, Other Photosensitive Paper Base attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other Photosensitive Paper Base?

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 Other Photosensitive Paper Base?

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

### Do e‑way bill and e‑invoice apply for Other Photosensitive Paper Base?

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.

### How should mixed supplies be billed when Other Photosensitive Paper Base is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Photosensitive Paper Base; Nil for exempt items if applicable).

## India's trade performance: HSN Code 48022090 (FY 2024-25)

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

- Exports: ₹10 Cr (−65.91% YoY) — 0.0003% of India's total exports
- Imports: ₹26 Cr (−38.06% YoY) — 0.0004% of India's total imports
- Trade balance: −₹16 Cr (Deficit); surplus rank #9403 of 12657 HSN codes
- Share of Sub-Chapter 4802: 0.36% of its exports; import side 1.23%
- Rank within Sub-Chapter 4802: #13 of 63 by export value; import-side #8

### Key metrics

- Export CAGR: -22.74% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5799 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +45.76% in FY 2023-24
- Contribution to Sub-Ch. 4802: 0.36% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48022090

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 | 46.31 | 0.0020% | — | 1.60% | 183.10 | 0.0051% | — | 9.40% | −136.79 | #2963 |
| FY 2019-20 | 33.54 | 0.0015% | −27.58% | 1.25% | 180.27 | 0.0054% | −1.55% | 8.49% | −146.73 | #3453 |
| FY 2020-21 | 24.27 | 0.0011% | −27.64% | 1.42% | 156.55 | 0.0054% | −13.16% | 16.60% | −132.28 | #3941 |
| FY 2021-22 | 16.77 | 0.0005% | −30.90% | 0.49% | 200.77 | 0.0044% | +28.25% | 20.78% | −184.00 | #4823 |
| FY 2022-23 | 19.82 | 0.0005% | +18.19% | 0.56% | 123.05 | 0.0021% | −38.71% | 5.73% | −103.23 | #4681 |
| FY 2023-24 | 28.89 | 0.0008% | +45.76% | 1.11% | 41.67 | 0.0007% | −66.14% | 1.38% | −12.78 | #4295 |
| FY 2024-25 | 9.85 | 0.0003% | −65.91% | 0.36% | 25.81 | 0.0004% | −38.06% | 1.23% | −15.96 | #5799 |

- CAGR (7-year): exports -22.74%/yr, imports -27.86%/yr (consistently Deficit)

## Key trade insights: HSN Code 48022090 export-import analysis

### Export decline: -22.74% CAGR over 7 years

India's exports under HSN Code 48022090 have declined at a compound annual rate of -22.74% over 7 fiscal years, falling from ₹46.31 Crore in FY 2018-19 to ₹9.85 Crore in FY 2024-25.

### HSN Code 48022090 ranked #5799 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48022090 ranks #5799 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #13 of 63. By trade surplus, it ranks #9403 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 48022090 exports

The strongest single-year export movement for HSN Code 48022090 was recorded in FY 2023-24, when exports surged by 45.76% over the prior year.

### India records a trade deficit of ₹15.96 Crore in HSN Code 48022090 goods

In FY 2024-25, India's imports of ₹25.81 Cr exceeded exports of ₹9.85 Cr, resulting in a trade deficit of ₹15.96 Crore — ranking #9403 of 12657 by surplus magnitude.

### Import growth of -27.86% CAGR signals stable import dependency for Other Photosensitive Paper Base

India's imports under HSN Code 48022090 have grown at -27.86% CAGR, reaching ₹25.81 Crore in FY 2024-25.

### HSN Code 48022090 contributes 0.36% of Sub-Chapter 4802 exports — ranked #13

Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48022090 ranks #13 by export value — accounting for 0.36% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.23% share (rank #8).

## 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 |
| #13 | HSN Code 48022090: Other Photosensitive Paper Base (this hsn code) | ₹10 Cr |