--- title: "HSN Code for Tissue Paper (<40 g/m2) | HSN 48025450 GST Rate" description: "Find HSN and GST Rates for 48025450 related to Tissue Paper (<40 g/m2) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48025450/" --- # HSN Code 48025450: Tissue 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: Tissue paper | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48025450 ? It includes Other Thin Paper (<40 g/m2) ### Can we claim ITC on inputs used to trade Tissue 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 should mixed supplies be billed when Tissue 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 Tissue Paper (<40 g/m2); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Tissue 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. ### How much GST applies to Tissue Paper (<40 g/m2)? Under HSN 48025450, Tissue Paper (<40 g/m2) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Tissue 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. ## India's trade performance: HSN Code 48025450 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: ₹26 Cr (+340.10% YoY) — 0.0004% of India's total imports - Trade balance: −₹25 Cr (Deficit); surplus rank #9710 of 12657 HSN codes - Share of Sub-Chapter 4802: 0.01% of its exports; import side 1.22% - Rank within Sub-Chapter 4802: #30 of 63 by export value; import-side #9 ### Key metrics - Export CAGR: -51.20% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9089 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +207.69% in FY 2020-21 - Contribution to Sub-Ch. 4802: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48025450 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 | 26.67 | 0.0012% | — | 0.92% | 62.54 | 0.0017% | — | 3.21% | −35.87 | #3726 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −98.54% | 0.01% | 6.44 | 0.0002% | −89.70% | 0.30% | −6.05 | #8395 | | FY 2020-21 | 1.20 | 0.0001% | +207.69% | 0.07% | 3.98 | 0.0001% | −38.20% | 0.42% | −2.78 | #7497 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | 5.81 | 0.0001% | — | 0.19% | −5.81 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.01% | 25.57 | 0.0004% | +340.10% | 1.22% | −25.21 | #9089 | - CAGR (7-year): exports -51.20%/yr, imports -13.85%/yr (consistently Deficit) ## Key trade insights: HSN Code 48025450 export-import analysis ### Export decline: -51.20% CAGR over 7 years India's exports under HSN Code 48025450 have declined at a compound annual rate of -51.20% over 7 fiscal years, falling from ₹26.67 Crore in FY 2018-19 to ₹0.36 Crore in FY 2024-25. ### HSN Code 48025450 ranked #9089 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48025450 ranks #9089 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #30 of 63. By trade surplus, it ranks #9710 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 48025450 exports The strongest single-year export movement for HSN Code 48025450 was recorded in FY 2020-21, when exports surged by 207.69% over the prior year. ### India records a trade deficit of ₹25.21 Crore in HSN Code 48025450 goods In FY 2024-25, India's imports of ₹25.57 Cr exceeded exports of ₹0.36 Cr, resulting in a trade deficit of ₹25.21 Crore — ranking #9710 of 12657 by surplus magnitude. ### Import growth of -13.85% CAGR signals stable import dependency for Tissue Paper (<40 g/m2) India's imports under HSN Code 48025450 have grown at -13.85% CAGR, reaching ₹25.57 Crore in FY 2024-25. ### HSN Code 48025450 contributes 0.01% of Sub-Chapter 4802 exports — ranked #30 Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48025450 ranks #30 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.22% share (rank #9). ## 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 | | #30 | HSN Code 48025450: Tissue Paper (<40 g/m2) (this hsn code) | < ₹1 Crore |