--- title: "HSN Code for Other Paper And Board, 40-150 G/M2 | HSN 48025690 GST Rate" description: "Find HSN and GST Rates for 48025690 related to Other Paper And Board, 40-150 G/M2 with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48025690/" --- # HSN Code 48025690: Other Paper And Board, 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 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48025690 ? It includes Litho And Offset Paper ### Does packaging or labelling change the GST for Other Paper And Board, 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. ### How should mixed supplies be billed when Other Paper And Board, 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 Other Paper And Board, 40-150 G/M2; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Paper And Board, 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 Other Paper And Board, 40-150 G/M2? Under HSN 48025690, Other Paper And Board, 40-150 G/M2 attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Paper And Board, 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. ## India's trade performance: HSN Code 48025690 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹182 Cr (−18.65% YoY) — 0.0050% of India's total exports - Imports: ₹393 Cr (−35.32% YoY) — 0.0065% of India's total imports - Trade balance: −₹211 Cr (Deficit); surplus rank #11347 of 12657 HSN codes - Share of Sub-Chapter 4802: 6.66% of its exports; import side 18.74% - Rank within Sub-Chapter 4802: #4 of 63 by export value; import-side #3 ### Key metrics - Export CAGR: -2.12% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1936 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +110.10% in FY 2021-22 - Contribution to Sub-Ch. 4802: 6.66% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48025690 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 | 207.46 | 0.0091% | — | 7.16% | 316.64 | 0.0088% | — | 16.26% | −109.18 | #1282 | | FY 2019-20 | 158.07 | 0.0072% | −23.81% | 5.87% | 258.59 | 0.0077% | −18.33% | 12.18% | −100.52 | #1536 | | FY 2020-21 | 97.55 | 0.0045% | −38.29% | 5.70% | 41.49 | 0.0014% | −83.96% | 4.40% | +56.06 | #2098 | | FY 2021-22 | 204.95 | 0.0065% | +110.10% | 6.02% | 22.70 | 0.0005% | −45.29% | 2.35% | +182.25 | #1626 | | FY 2022-23 | 284.85 | 0.0079% | +38.99% | 8.11% | 285.02 | 0.0050% | +1,155.59% | 13.27% | −0.17 | #1379 | | FY 2023-24 | 224.19 | 0.0062% | −21.30% | 8.62% | 608.10 | 0.0108% | +113.35% | 20.09% | −383.91 | #1659 | | FY 2024-25 | 182.38 | 0.0050% | −18.65% | 6.66% | 393.33 | 0.0065% | −35.32% | 18.74% | −210.95 | #1936 | - CAGR (7-year): exports -2.12%/yr, imports 3.68%/yr (consistently Deficit) ## Key trade insights: HSN Code 48025690 export-import analysis ### Export decline: -2.12% CAGR over 7 years India's exports under HSN Code 48025690 have declined at a compound annual rate of -2.12% over 7 fiscal years, falling from ₹207.46 Crore in FY 2018-19 to ₹182.38 Crore in FY 2024-25. ### HSN Code 48025690 ranked #1936 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48025690 ranks #1936 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #4 of 63. By trade surplus, it ranks #11347 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48025690 exports The strongest single-year export movement for HSN Code 48025690 was recorded in FY 2021-22, when exports surged by 110.10% over the prior year. ### India records a trade deficit of ₹210.95 Crore in HSN Code 48025690 goods In FY 2024-25, India's imports of ₹393.33 Cr exceeded exports of ₹182.38 Cr, resulting in a trade deficit of ₹210.95 Crore — ranking #11347 of 12657 by surplus magnitude. ### Import growth of 3.68% CAGR signals stable import dependency for Other Paper And Board, 40-150 G/M2 India's imports under HSN Code 48025690 have grown at 3.68% CAGR, reaching ₹393.33 Crore in FY 2024-25. ### HSN Code 48025690 contributes 6.66% of Sub-Chapter 4802 exports — ranked #4 Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48025690 ranks #4 by export value — accounting for 6.66% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.74% share (rank #3). ## 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 (this hsn code) | ₹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 |