--- title: "HSN Code for India Paper (<40 g/m2) | HSN 48025550 GST Rate" description: "Find HSN and GST Rates for 48025550 related to India Paper (<40 g/m2) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48025550/" --- # HSN Code 48025550: India 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 :Bank, bond and cheque paper | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48025550 ? It includes Currency Note Paper (<40 g/m2) ### Does packaging or labelling change the GST for India 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. ### Any common misclassification issue with India 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 India 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 India Paper (<40 g/m2); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for India 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 much GST applies to India Paper (<40 g/m2)? Under HSN 48025550, India Paper (<40 g/m2) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade India 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. ## India's trade performance: HSN Code 48025550 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (−0.90% YoY) — 0.0001% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #3670 of 12657 HSN codes - Share of Sub-Chapter 4802: 0.20% of its exports; import side 0.00% - Rank within Sub-Chapter 4802: #15 of 63 by export value ### Key metrics - Export CAGR: 23.81% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6485 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +256.86% in FY 2019-20 - Contribution to Sub-Ch. 4802: 0.20% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48025550 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 | 1.53 | 0.0001% | — | 0.05% | < ₹1 Crore | 0.0000% | — | 0.00% | +1.48 | #7221 | | FY 2019-20 | 5.46 | 0.0002% | +256.86% | 0.20% | Nil | 0.0000% | −100.00% | 0.00% | +5.46 | #5744 | | FY 2020-21 | 2.56 | 0.0001% | −53.11% | 0.15% | < ₹1 Crore | 0.0000% | — | 0.00% | +2.55 | #6709 | | FY 2021-22 | 3.59 | 0.0001% | +40.23% | 0.11% | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | +3.58 | #6712 | | FY 2022-23 | 7.47 | 0.0002% | +108.08% | 0.21% | Nil | 0.0000% | −100.00% | 0.00% | +7.47 | #6007 | | FY 2023-24 | 5.56 | 0.0002% | −25.57% | 0.21% | Nil | 0.0000% | — | 0.00% | +5.56 | #6462 | | FY 2024-25 | 5.51 | 0.0001% | −0.90% | 0.20% | Nil | 0.0000% | — | 0.00% | +5.51 | #6485 | - CAGR (7-year): exports 23.81%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 48025550 export-import analysis ### Consistent export growth: 23.81% CAGR over 7 years India's exports under HSN Code 48025550 have grown at a compound annual rate of 23.81% over 7 fiscal years, rising from ₹1.53 Crore in FY 2018-19 to ₹5.51 Crore in FY 2024-25. ### HSN Code 48025550 ranked #6485 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48025550 ranks #6485 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #15 of 63. By trade surplus, it ranks #3670 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 48025550 exports The strongest single-year export movement for HSN Code 48025550 was recorded in FY 2019-20, when exports surged by 256.86% over the prior year. ### India maintains a trade surplus of ₹5.51 Crore in HSN Code 48025550 goods In FY 2024-25, India's exports of ₹5.51 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹5.51 Crore — ranking #3670 of 12657 by surplus magnitude. ### HSN Code 48025550 contributes 0.20% of Sub-Chapter 4802 exports — ranked #15 Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48025550 ranks #15 by export value — accounting for 0.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 | | #15 | HSN Code 48025550: India Paper (<40 g/m2) (this hsn code) | ₹6 Cr |