--- title: "HSN Code for Other Paper (40-150 G/M2) | HSN 48025790 GST Rate" description: "Find HSN and GST Rates for 48025790 related to Other Paper (40-150 G/M2) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48025790/" --- # HSN Code 48025790: Other 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 : Other, weighing 40 g/m2 or more but not more than 150 g/m2 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48025790 ? It includes Litho/Offset Paper (>150 g/m2) ### Can we claim ITC on inputs used to trade Other 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. ### Does packaging or labelling change the GST for Other 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. ### Do e‑way bill and e‑invoice apply for Other 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 much GST applies to Other Paper (40-150 G/M2)? Under HSN 48025790, Other Paper (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 (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. ### How should mixed supplies be billed when Other 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 Other Paper (40-150 G/M2); Nil for exempt items if applicable). ## India's trade performance: HSN Code 48025790 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,275 Cr (+3.74% YoY) — 0.0347% of India's total exports - Imports: ₹472 Cr (−37.91% YoY) — 0.0078% of India's total imports - Trade balance: ₹804 Cr (Surplus); surplus rank #424 of 12657 HSN codes - Share of Sub-Chapter 4802: 46.59% of its exports; import side 22.48% - Rank within Sub-Chapter 4802: #1 of 63 by export value; import-side #2 ### Key metrics - Export CAGR: 11.69% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #427 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +287.43% in FY 2021-22 - Contribution to Sub-Ch. 4802: 46.59% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48025790 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 | 656.94 | 0.0288% | — | 22.68% | 661.90 | 0.0185% | — | 33.98% | −4.96 | #503 | | FY 2019-20 | 669.13 | 0.0304% | +1.86% | 24.84% | 761.03 | 0.0227% | +14.98% | 35.84% | −91.90 | #498 | | FY 2020-21 | 373.70 | 0.0174% | −44.15% | 21.85% | 216.06 | 0.0074% | −71.61% | 22.91% | +157.64 | #863 | | FY 2021-22 | 1,447.81 | 0.0461% | +287.43% | 42.51% | 198.03 | 0.0043% | −8.34% | 20.49% | +1,249.78 | #336 | | FY 2022-23 | 1,316.76 | 0.0364% | −9.05% | 37.51% | 497.33 | 0.0087% | +151.14% | 23.15% | +819.43 | #389 | | FY 2023-24 | 1,229.42 | 0.0340% | −6.63% | 47.27% | 759.78 | 0.0135% | +52.77% | 25.10% | +469.64 | #412 | | FY 2024-25 | 1,275.45 | 0.0347% | +3.74% | 46.59% | 471.77 | 0.0078% | −37.91% | 22.48% | +803.68 | #427 | - CAGR (7-year): exports 11.69%/yr, imports -5.49%/yr (consistently Surplus) ## Key trade insights: HSN Code 48025790 export-import analysis ### Consistent export growth: 11.69% CAGR over 7 years India's exports under HSN Code 48025790 have grown at a compound annual rate of 11.69% over 7 fiscal years, rising from ₹656.94 Crore in FY 2018-19 to ₹1,275.45 Crore in FY 2024-25. ### HSN Code 48025790 ranked #427 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48025790 ranks #427 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #1 of 63. By trade surplus, it ranks #424 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48025790 exports The strongest single-year export movement for HSN Code 48025790 was recorded in FY 2021-22, when exports surged by 287.43% over the prior year. ### India maintains a trade surplus of ₹803.68 Crore in HSN Code 48025790 goods In FY 2024-25, India's exports of ₹1,275.45 Cr exceeded imports of ₹471.77 Cr, resulting in a trade surplus of ₹803.68 Crore — ranking #424 of 12657 by surplus magnitude. ### Import growth of -5.49% CAGR signals stable import dependency for Other Paper (40-150 G/M2) India's imports under HSN Code 48025790 have grown at -5.49% CAGR, reaching ₹471.77 Crore in FY 2024-25. ### HSN Code 48025790 contributes 46.59% of Sub-Chapter 4802 exports — ranked #1 Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48025790 ranks #1 by export value — accounting for 46.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 22.48% share (rank #2). ## 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) (this hsn code) | ₹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 |