--- title: "HSN Code for Other Paper/Board (Mech./Chemi Pulp) | HSN 48026990 GST Rate" description: "Find HSN and GST Rates for 48026990 related to Other Paper/Board (Mech./Chemi Pulp) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48026990/" --- # HSN Code 48026990: Other Paper/Board (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 : other : other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48026990 ? It includes Toilet Tissue Stock, Commercial Size Rolls ### Does packaging or labelling change the GST for Other Paper/Board (Mech./Chemi Pulp)? 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/Board (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 (Mech./Chemi Pulp); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Paper/Board (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. ### Any common misclassification issue with Other Paper/Board (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 (Mech./Chemi Pulp)? Under HSN 48026990, Other Paper/Board (Mech./Chemi Pulp) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 48026990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹13 Cr (+151.77% YoY) — 0.0003% of India's total exports - Imports: ₹1 Cr (−22.14% YoY) — 0.0000% of India's total imports - Trade balance: ₹12 Cr (Surplus); surplus rank #3219 of 12657 HSN codes - Share of Sub-Chapter 4802: 0.47% of its exports; import side 0.05% - Rank within Sub-Chapter 4802: #12 of 63 by export value; import-side #21 ### Key metrics - Export CAGR: -38.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5479 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +151.77% in FY 2024-25 - Contribution to Sub-Ch. 4802: 0.47% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48026990 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 | 245.00 | 0.0107% | — | 8.46% | 3.67 | 0.0001% | — | 0.19% | +241.33 | #1142 | | FY 2019-20 | 159.46 | 0.0072% | −34.91% | 5.92% | 1.10 | 0.0000% | −70.03% | 0.05% | +158.36 | #1522 | | FY 2020-21 | 162.78 | 0.0076% | +2.08% | 9.52% | 2.21 | 0.0001% | +100.91% | 0.23% | +160.57 | #1580 | | FY 2021-22 | 56.30 | 0.0018% | −65.41% | 1.65% | 2.08 | 0.0000% | −5.88% | 0.22% | +54.22 | #3201 | | FY 2022-23 | 35.87 | 0.0010% | −36.29% | 1.02% | 1.08 | 0.0000% | −48.08% | 0.05% | +34.79 | #3925 | | FY 2023-24 | 5.08 | 0.0001% | −85.84% | 0.20% | 1.31 | 0.0000% | +21.30% | 0.04% | +3.77 | #6567 | | FY 2024-25 | 12.79 | 0.0003% | +151.77% | 0.47% | 1.02 | 0.0000% | −22.14% | 0.05% | +11.77 | #5479 | - CAGR (7-year): exports -38.87%/yr, imports -19.22%/yr (consistently Surplus) ## Key trade insights: HSN Code 48026990 export-import analysis ### Export decline: -38.87% CAGR over 7 years India's exports under HSN Code 48026990 have declined at a compound annual rate of -38.87% over 7 fiscal years, falling from ₹245.00 Crore in FY 2018-19 to ₹12.79 Crore in FY 2024-25. ### HSN Code 48026990 ranked #5479 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48026990 ranks #5479 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #12 of 63. By trade surplus, it ranks #3219 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 48026990 exports The strongest single-year export movement for HSN Code 48026990 was recorded in FY 2024-25, when exports surged by 151.77% over the prior year. ### India maintains a trade surplus of ₹11.77 Crore in HSN Code 48026990 goods In FY 2024-25, India's exports of ₹12.79 Cr exceeded imports of ₹1.02 Cr, resulting in a trade surplus of ₹11.77 Crore — ranking #3219 of 12657 by surplus magnitude. ### Import growth of -19.22% CAGR signals stable import dependency for Other Paper/Board (Mech./Chemi Pulp) India's imports under HSN Code 48026990 have grown at -19.22% CAGR, reaching ₹1.02 Crore in FY 2024-25. ### HSN Code 48026990 contributes 0.47% of Sub-Chapter 4802 exports — ranked #12 Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48026990 ranks #12 by export value — accounting for 0.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #21). ## 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 | | #12 | HSN Code 48026990: Other Paper/Board (Mech./Chemi Pulp) (this hsn code) | ₹13 Cr |