---
title: "HSN Code for Litho/Offset Paper (<40 g/m2) | HSN 48025510 GST Rate"
description: "Find HSN and GST Rates for 48025510 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-48025510/"
---

# HSN Code 48025510: 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 48025510 ?

It includes Drawing Paper (<40 g/m2)

### Can we claim ITC on inputs used to trade Litho/Offset 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.

### 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.

### 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.

## India's trade performance: HSN Code 48025510 (FY 2024-25)

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

- Exports: ₹81 Cr (−0.32% YoY) — 0.0022% of India's total exports
- Imports: ₹95 Cr (−13.42% YoY) — 0.0016% of India's total imports
- Trade balance: −₹14 Cr (Deficit); surplus rank #9288 of 12657 HSN codes
- Share of Sub-Chapter 4802: 2.98% of its exports; import side 4.54%
- Rank within Sub-Chapter 4802: #6 of 63 by export value; import-side #5

### Key metrics

- Export CAGR: 33.81% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2950 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +627.50% in FY 2021-22
- Contribution to Sub-Ch. 4802: 2.98% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48025510

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 | 14.19 | 0.0006% | — | 0.49% | 5.60 | 0.0002% | — | 0.29% | +8.59 | #4555 |
| FY 2019-20 | 6.19 | 0.0003% | −56.38% | 0.23% | 13.77 | 0.0004% | +145.89% | 0.65% | −7.58 | #5592 |
| FY 2020-21 | 6.69 | 0.0003% | +8.08% | 0.39% | 25.35 | 0.0009% | +84.10% | 2.69% | −18.66 | #5582 |
| FY 2021-22 | 48.67 | 0.0016% | +627.50% | 1.43% | 33.20 | 0.0007% | +30.97% | 3.44% | +15.47 | #3400 |
| FY 2022-23 | 68.36 | 0.0019% | +40.46% | 1.95% | 75.30 | 0.0013% | +126.81% | 3.51% | −6.94 | #3066 |
| FY 2023-24 | 81.73 | 0.0023% | +19.56% | 3.14% | 109.95 | 0.0020% | +46.02% | 3.63% | −28.22 | #2840 |
| FY 2024-25 | 81.47 | 0.0022% | −0.32% | 2.98% | 95.20 | 0.0016% | −13.42% | 4.54% | −13.73 | #2950 |

- CAGR (7-year): exports 33.81%/yr, imports 60.35%/yr (consistently Deficit)

## Key trade insights: HSN Code 48025510 export-import analysis

### Consistent export growth: 33.81% CAGR over 7 years

India's exports under HSN Code 48025510 have grown at a compound annual rate of 33.81% over 7 fiscal years, rising from ₹14.19 Crore in FY 2018-19 to ₹81.47 Crore in FY 2024-25.

### HSN Code 48025510 ranked #2950 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48025510 ranks #2950 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #6 of 63. By trade surplus, it ranks #9288 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48025510 exports

The strongest single-year export movement for HSN Code 48025510 was recorded in FY 2021-22, when exports surged by 627.50% over the prior year.

### India records a trade deficit of ₹13.73 Crore in HSN Code 48025510 goods

In FY 2024-25, India's imports of ₹95.20 Cr exceeded exports of ₹81.47 Cr, resulting in a trade deficit of ₹13.73 Crore — ranking #9288 of 12657 by surplus magnitude.

### Import growth of 60.35% CAGR signals rising demand for Litho/Offset Paper (<40 g/m2)

India's imports under HSN Code 48025510 have grown at 60.35% CAGR, reaching ₹95.20 Crore in FY 2024-25.

### HSN Code 48025510 contributes 2.98% of Sub-Chapter 4802 exports — ranked #6

Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48025510 ranks #6 by export value — accounting for 2.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.54% share (rank #5).

## 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) (this hsn code) | ₹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 |