---
title: "HSN Code for Other Paper/Board Rolls (Mech./Chemi Pulp) | HSN 48026190 GST Rate"
description: "Find HSN and GST Rates for 48026190 related to Other Paper/Board Rolls (Mech./Chemi Pulp) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48026190/"
---

# HSN Code 48026190: Other Paper/Board Rolls (Mech./Chemi Pulp)

- [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, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process :In rolls : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48026190 ?

It includes Drawing paper (mechanical)

### Can we claim ITC on inputs used to trade Other Paper/Board Rolls (Mech./Chemi Pulp)?

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 Paper/Board Rolls (Mech./Chemi Pulp)?

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 Other Paper/Board Rolls (Mech./Chemi Pulp) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Paper/Board Rolls (Mech./Chemi Pulp); Nil for exempt items if applicable).

### Any common misclassification issue with Other Paper/Board Rolls (Mech./Chemi Pulp)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Other Paper/Board Rolls (Mech./Chemi Pulp)?

Under HSN 48026190, Other Paper/Board Rolls (Mech./Chemi Pulp) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 48026190 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹8 Cr (−22.45% YoY) — 0.0002% of India's total exports
- Imports: ₹197 Cr (+71.53% YoY) — 0.0032% of India's total imports
- Trade balance: −₹189 Cr (Deficit); surplus rank #11279 of 12657 HSN codes
- Share of Sub-Chapter 4802: 0.28% of its exports; import side 9.37%
- Rank within Sub-Chapter 4802: #14 of 63 by export value; import-side #4

### Key metrics

- Export CAGR: -47.33% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6118 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +16.67% in FY 2023-24
- Contribution to Sub-Ch. 4802: 0.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48026190

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 | 356.05 | 0.0156% | — | 12.29% | 126.29 | 0.0035% | — | 6.48% | +229.76 | #865 |
| FY 2019-20 | 261.13 | 0.0119% | −26.66% | 9.69% | 124.10 | 0.0037% | −1.73% | 5.84% | +137.03 | #1107 |
| FY 2020-21 | 123.85 | 0.0058% | −52.57% | 7.24% | 109.72 | 0.0038% | −11.59% | 11.64% | +14.13 | #1849 |
| FY 2021-22 | 22.33 | 0.0007% | −81.97% | 0.66% | 104.71 | 0.0023% | −4.57% | 10.84% | −82.38 | #4452 |
| FY 2022-23 | 8.40 | 0.0002% | −62.38% | 0.24% | 222.40 | 0.0039% | +112.40% | 10.35% | −214.00 | #5857 |
| FY 2023-24 | 9.80 | 0.0003% | +16.67% | 0.38% | 114.70 | 0.0020% | −48.43% | 3.79% | −104.90 | #5754 |
| FY 2024-25 | 7.60 | 0.0002% | −22.45% | 0.28% | 196.74 | 0.0032% | +71.53% | 9.37% | −189.14 | #6118 |

- CAGR (7-year): exports -47.33%/yr, imports 7.67%/yr (consistently Deficit)

## Key trade insights: HSN Code 48026190 export-import analysis

### Export decline: -47.33% CAGR over 7 years

India's exports under HSN Code 48026190 have declined at a compound annual rate of -47.33% over 7 fiscal years, falling from ₹356.05 Crore in FY 2018-19 to ₹7.60 Crore in FY 2024-25.

### HSN Code 48026190 ranked #6118 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48026190 ranks #6118 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #14 of 63. By trade surplus, it ranks #11279 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 48026190 exports

The strongest single-year export movement for HSN Code 48026190 was recorded in FY 2023-24, when exports surged by 16.67% over the prior year.

### India records a trade deficit of ₹189.14 Crore in HSN Code 48026190 goods

In FY 2024-25, India's imports of ₹196.74 Cr exceeded exports of ₹7.60 Cr, resulting in a trade deficit of ₹189.14 Crore — ranking #11279 of 12657 by surplus magnitude.

### Import growth of 7.67% CAGR signals stable import dependency for Other Paper/Board Rolls (Mech./Chemi Pulp)

India's imports under HSN Code 48026190 have grown at 7.67% CAGR, reaching ₹196.74 Crore in FY 2024-25.

### HSN Code 48026190 contributes 0.28% of Sub-Chapter 4802 exports — ranked #14

Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48026190 ranks #14 by export value — accounting for 0.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.37% share (rank #4).

## 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 |
| #14 | HSN Code 48026190: Other Paper/Board Rolls (Mech./Chemi Pulp) (this hsn code) | ₹8 Cr |