--- title: "HSN Code for Litho And Offset Paper, 40-150 G/M2 | HSN 48025610 GST Rate" description: "Find HSN and GST Rates for 48025610 related to Litho And Offset Paper, 40-150 G/M2 with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48025610/" --- # HSN Code 48025610: Litho And Offset Paper, 40-150 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 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Litho and offset paper | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48025610 ? It includes Drawing paper (40-150 g/m²) ### Does packaging or labelling change the GST for Litho And Offset Paper, 40-150 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 Litho And Offset Paper, 40-150 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. ### Do e‑way bill and e‑invoice apply for Litho And Offset Paper, 40-150 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 Litho And Offset Paper, 40-150 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 And Offset Paper, 40-150 G/M2; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Litho And Offset Paper, 40-150 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 Litho And Offset Paper, 40-150 G/M2? Under HSN 48025610, Litho And Offset Paper, 40-150 G/M2 attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 48025610 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹218 Cr (+23.75% YoY) — 0.0059% of India's total exports - Imports: < ₹1 Crore (−94.87% YoY) — 0.0000% of India's total imports - Trade balance: ₹218 Cr (Surplus); surplus rank #1089 of 12657 HSN codes - Share of Sub-Chapter 4802: 7.98% of its exports; import side 0.01% - Rank within Sub-Chapter 4802: #3 of 63 by export value; import-side #28 ### Key metrics - Export CAGR: 0.33% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1752 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +33.61% in FY 2020-21 - Contribution to Sub-Ch. 4802: 7.98% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48025610 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 | 214.15 | 0.0094% | — | 7.39% | 9.51 | 0.0003% | — | 0.49% | +204.64 | #1255 | | FY 2019-20 | 191.90 | 0.0087% | −10.39% | 7.12% | 3.05 | 0.0001% | −67.93% | 0.14% | +188.85 | #1362 | | FY 2020-21 | 256.39 | 0.0119% | +33.61% | 14.99% | 12.79 | 0.0004% | +319.34% | 1.36% | +243.60 | #1147 | | FY 2021-22 | 222.24 | 0.0071% | −13.32% | 6.53% | < ₹1 Crore | 0.0000% | −94.61% | 0.07% | +221.55 | #1547 | | FY 2022-23 | 228.89 | 0.0063% | +2.99% | 6.52% | < ₹1 Crore | 0.0000% | −39.13% | 0.02% | +228.47 | #1594 | | FY 2023-24 | 176.50 | 0.0049% | −22.89% | 6.79% | 3.12 | 0.0001% | +642.86% | 0.10% | +173.38 | #1920 | | FY 2024-25 | 218.42 | 0.0059% | +23.75% | 7.98% | < ₹1 Crore | 0.0000% | −94.87% | 0.01% | +218.26 | #1752 | - CAGR (7-year): exports 0.33%/yr, imports -49.38%/yr (consistently Surplus) ## Key trade insights: HSN Code 48025610 export-import analysis ### Consistent export growth: 0.33% CAGR over 7 years India's exports under HSN Code 48025610 have grown at a compound annual rate of 0.33% over 7 fiscal years, rising from ₹214.15 Crore in FY 2018-19 to ₹218.42 Crore in FY 2024-25. ### HSN Code 48025610 ranked #1752 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48025610 ranks #1752 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #3 of 63. By trade surplus, it ranks #1089 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 48025610 exports The strongest single-year export movement for HSN Code 48025610 was recorded in FY 2020-21, when exports surged by 33.61% over the prior year. ### India maintains a trade surplus of ₹218.26 Crore in HSN Code 48025610 goods In FY 2024-25, India's exports of ₹218.42 Cr exceeded imports of ₹0.16 Cr, resulting in a trade surplus of ₹218.26 Crore — ranking #1089 of 12657 by surplus magnitude. ### Import growth of -49.38% CAGR signals stable import dependency for Litho And Offset Paper, 40-150 G/M2 India's imports under HSN Code 48025610 have grown at -49.38% CAGR, reaching ₹0.16 Crore in FY 2024-25. ### HSN Code 48025610 contributes 7.98% of Sub-Chapter 4802 exports — ranked #3 Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48025610 ranks #3 by export value — accounting for 7.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #28). ## 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 (this hsn code) | ₹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 |