---
title: "HSN Code for Litho/Offset Paper (<40 g/m2) | HSN 48025420 GST Rate"
description: "Find HSN and GST Rates for 48025420 related to Litho/Offset Paper (<40 g/m2) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48025420/"
---

# HSN Code 48025420: Litho/Offset Paper (<40 g/m2)

- [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 |
| --- | --- | --- | --- | --- |
| 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 | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48025420 ?

It includes Duplicating Paper (<40 g/m2)

### How much GST applies to Litho/Offset Paper (<40 g/m2)?

Under HSN 48025420, Litho/Offset Paper (<40 g/m2) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Litho/Offset Paper (<40 g/m2)?

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 Litho/Offset Paper (<40 g/m2) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Litho/Offset Paper (<40 g/m2); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Litho/Offset Paper (<40 g/m2)?

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.

### Do e‑way bill and e‑invoice apply for Litho/Offset Paper (<40 g/m2)?

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 48025420 (FY 2024-25)

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

- Exports: ₹3 Cr (+13.56% YoY) — 0.0001% of India's total exports
- Imports: ₹66 Cr (+35.15% YoY) — 0.0011% of India's total imports
- Trade balance: −₹63 Cr (Deficit); surplus rank #10423 of 12657 HSN codes
- Share of Sub-Chapter 4802: 0.12% of its exports; import side 3.15%
- Rank within Sub-Chapter 4802: #18 of 63 by export value; import-side #7

### Key metrics

- Export CAGR: 32.11% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7074 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +144.44% in FY 2019-20
- Contribution to Sub-Ch. 4802: 0.12% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48025420

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% | — | 0.02% | Nil | 0.0000% | — | 0.00% | +0.63 | #8000 |
| FY 2019-20 | 1.54 | 0.0001% | +144.44% | 0.06% | 16.38 | 0.0005% | — | 0.77% | −14.84 | #7205 |
| FY 2020-21 | 1.53 | 0.0001% | −0.65% | 0.09% | 15.25 | 0.0005% | −6.90% | 1.62% | −13.72 | #7266 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −60.13% | 0.02% | 17.66 | 0.0004% | +15.80% | 1.83% | −17.05 | #8436 |
| FY 2022-23 | 1.21 | 0.0000% | +98.36% | 0.03% | 27.22 | 0.0005% | +54.13% | 1.27% | −26.01 | #7927 |
| FY 2023-24 | 2.95 | 0.0001% | +143.80% | 0.11% | 48.93 | 0.0009% | +79.76% | 1.62% | −45.98 | #7165 |
| FY 2024-25 | 3.35 | 0.0001% | +13.56% | 0.12% | 66.13 | 0.0011% | +35.15% | 3.15% | −62.78 | #7074 |

- CAGR (7-year): exports 32.11%/yr, imports —/yr (consistently Deficit)

## Key trade insights: HSN Code 48025420 export-import analysis

### Consistent export growth: 32.11% CAGR over 7 years

India's exports under HSN Code 48025420 have grown at a compound annual rate of 32.11% over 7 fiscal years, rising from ₹0.63 Crore in FY 2018-19 to ₹3.35 Crore in FY 2024-25.

### HSN Code 48025420 ranked #7074 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48025420 ranks #7074 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #18 of 63. By trade surplus, it ranks #10423 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 48025420 exports

The strongest single-year export movement for HSN Code 48025420 was recorded in FY 2019-20, when exports surged by 144.44% over the prior year.

### India records a trade deficit of ₹62.78 Crore in HSN Code 48025420 goods

In FY 2024-25, India's imports of ₹66.13 Cr exceeded exports of ₹3.35 Cr, resulting in a trade deficit of ₹62.78 Crore — ranking #10423 of 12657 by surplus magnitude.

### HSN Code 48025420 contributes 0.12% of Sub-Chapter 4802 exports — ranked #18

Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48025420 ranks #18 by export value — accounting for 0.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.15% share (rank #7).

## 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 |
| #18 | HSN Code 48025420: Litho/Offset Paper (<40 g/m2) (this hsn code) | ₹3 Cr |