--- title: "HSN Code for Other Thin Paper (<40 g/m2) | HSN 48025590 GST Rate" description: "Find HSN and GST Rates for 48025590 related to Other Thin Paper (<40 g/m2) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48025590/" --- # HSN Code 48025590: Other Thin 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 :Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48025590 ? It includes Litho And Offset Paper, 40-150 G/M2 ### Can we claim ITC on inputs used to trade Other Thin 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 Other Thin 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 Other Thin Paper (<40 g/m2)? Under HSN 48025590, Other Thin Paper (<40 g/m2) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Thin 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 Other Thin Paper (<40 g/m2); Nil for exempt items if applicable). ### Any common misclassification issue with Other Thin 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 48025590 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹593 Cr (+19.87% YoY) — 0.0161% of India's total exports - Imports: ₹679 Cr (−42.54% YoY) — 0.0112% of India's total imports - Trade balance: −₹86 Cr (Deficit); surplus rank #10685 of 12657 HSN codes - Share of Sub-Chapter 4802: 21.66% of its exports; import side 32.36% - Rank within Sub-Chapter 4802: #2 of 63 by export value; import-side #1 ### Key metrics - Export CAGR: -6.08% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #869 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +152.80% in FY 2021-22 - Contribution to Sub-Ch. 4802: 21.66% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48025590 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 | 863.85 | 0.0378% | — | 29.83% | 362.89 | 0.0101% | — | 18.63% | +500.96 | #396 | | FY 2019-20 | 892.98 | 0.0406% | +3.37% | 33.15% | 617.01 | 0.0184% | +70.03% | 29.06% | +275.97 | #367 | | FY 2020-21 | 428.65 | 0.0199% | −52.00% | 25.06% | 242.68 | 0.0083% | −60.67% | 25.74% | +185.97 | #783 | | FY 2021-22 | 1,083.61 | 0.0345% | +152.80% | 31.82% | 268.65 | 0.0059% | +10.70% | 27.80% | +814.96 | #437 | | FY 2022-23 | 1,194.95 | 0.0330% | +10.27% | 34.04% | 746.05 | 0.0130% | +177.70% | 34.73% | +448.90 | #419 | | FY 2023-24 | 494.77 | 0.0137% | −58.59% | 19.02% | 1,182.01 | 0.0210% | +58.44% | 39.05% | −687.24 | #965 | | FY 2024-25 | 593.08 | 0.0161% | +19.87% | 21.66% | 679.18 | 0.0112% | −42.54% | 32.36% | −86.10 | #869 | - CAGR (7-year): exports -6.08%/yr, imports 11.01%/yr (consistently Deficit) ## Key trade insights: HSN Code 48025590 export-import analysis ### Export decline: -6.08% CAGR over 7 years India's exports under HSN Code 48025590 have declined at a compound annual rate of -6.08% over 7 fiscal years, falling from ₹863.85 Crore in FY 2018-19 to ₹593.08 Crore in FY 2024-25. ### HSN Code 48025590 ranked #869 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48025590 ranks #869 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #2 of 63. By trade surplus, it ranks #10685 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48025590 exports The strongest single-year export movement for HSN Code 48025590 was recorded in FY 2021-22, when exports surged by 152.80% over the prior year. ### India records a trade deficit of ₹86.10 Crore in HSN Code 48025590 goods In FY 2024-25, India's imports of ₹679.18 Cr exceeded exports of ₹593.08 Cr, resulting in a trade deficit of ₹86.10 Crore — ranking #10685 of 12657 by surplus magnitude. ### Import growth of 11.01% CAGR signals rising demand for Other Thin Paper (<40 g/m2) India's imports under HSN Code 48025590 have grown at 11.01% CAGR, reaching ₹679.18 Crore in FY 2024-25. ### HSN Code 48025590 contributes 21.66% of Sub-Chapter 4802 exports — ranked #2 Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48025590 ranks #2 by export value — accounting for 21.66% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 32.36% share (rank #1). ## 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) (this hsn code) | ₹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 |