--- title: "HSN Code for Duplicating Paper (<40 g/m2) | HSN 48025430 GST Rate" description: "Find HSN and GST Rates for 48025430 related to Duplicating Paper (<40 g/m2) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48025430/" --- # HSN Code 48025430: Duplicating 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: Duplicating paper | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48025430 ? It includes Airmail Paper (<40 g/m2) ### Can we claim ITC on inputs used to trade Duplicating Paper (<40 g/m2)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Duplicating Paper (<40 g/m2)? Under HSN 48025430, Duplicating Paper (<40 g/m2) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Duplicating 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 Duplicating 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. ### How should mixed supplies be billed when Duplicating 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 Duplicating Paper (<40 g/m2); Nil for exempt items if applicable). ## India's trade performance: HSN Code 48025430 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−13.04% YoY) — 0.0000% of India's total exports - Imports: ₹7 Cr (−44.17% YoY) — 0.0001% of India's total imports - Trade balance: −₹6 Cr (Deficit); surplus rank #8707 of 12657 HSN codes - Share of Sub-Chapter 4802: 0.06% of its exports; import side 0.36% - Rank within Sub-Chapter 4802: #20 of 63 by export value; import-side #12 ### Key metrics - Export CAGR: 107.58% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7802 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +5,300.00% in FY 2020-21 - Contribution to Sub-Ch. 4802: 0.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48025430 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% | < ₹1 Crore | 0.0000% | — | 0.04% | −0.74 | #9774 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | 3.58 | 0.0001% | +371.05% | 0.17% | −3.57 | #9870 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +5,300.00% | 0.03% | 3.41 | 0.0001% | −4.75% | 0.36% | −2.87 | #8177 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −94.44% | 0.00% | 5.96 | 0.0001% | +74.78% | 0.62% | −5.93 | #9964 | | FY 2022-23 | 1.37 | 0.0000% | +4,466.67% | 0.04% | 6.33 | 0.0001% | +6.21% | 0.29% | −4.96 | #7824 | | FY 2023-24 | 1.84 | 0.0001% | +34.31% | 0.07% | 13.38 | 0.0002% | +111.37% | 0.44% | −11.54 | #7652 | | FY 2024-25 | 1.60 | 0.0000% | −13.04% | 0.06% | 7.47 | 0.0001% | −44.17% | 0.36% | −5.87 | #7802 | - CAGR (7-year): exports 107.58%/yr, imports 46.36%/yr (consistently Deficit) ## Key trade insights: HSN Code 48025430 export-import analysis ### Consistent export growth: 107.58% CAGR over 7 years India's exports under HSN Code 48025430 have grown at a compound annual rate of 107.58% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹1.60 Crore in FY 2024-25. ### HSN Code 48025430 ranked #7802 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48025430 ranks #7802 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #20 of 63. By trade surplus, it ranks #8707 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 48025430 exports The strongest single-year export movement for HSN Code 48025430 was recorded in FY 2020-21, when exports surged by 5,300.00% over the prior year. ### India records a trade deficit of ₹5.87 Crore in HSN Code 48025430 goods In FY 2024-25, India's imports of ₹7.47 Cr exceeded exports of ₹1.60 Cr, resulting in a trade deficit of ₹5.87 Crore — ranking #8707 of 12657 by surplus magnitude. ### Import growth of 46.36% CAGR signals rising demand for Duplicating Paper (<40 g/m2) India's imports under HSN Code 48025430 have grown at 46.36% CAGR, reaching ₹7.47 Crore in FY 2024-25. ### HSN Code 48025430 contributes 0.06% of Sub-Chapter 4802 exports — ranked #20 Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48025430 ranks #20 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.36% share (rank #12). ## 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 | | #20 | HSN Code 48025430: Duplicating Paper (<40 g/m2) (this hsn code) | ₹2 Cr |