---
title: "HSN Code for Fluting paper : Semi-chemical fluting paper | HSN 48051100 GST Rate"
description: "Find HSN and GST Rates for 48051100 related to Fluting paper : Semi-chemical fluting paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48051100/"
---

# HSN Code 48051100: Fluting paper : Semi-chemical fluting paper

- [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 4805: Uncoated Paper & Board](https://busy.in/hsn/sub-chapter-4805/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Fluting paper : Semi-chemical fluting paper | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48051100 ?

It includes Straw Fluting Paper

### How should mixed supplies be billed when Fluting paper : Semi-chemical fluting paper is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fluting paper : Semi-chemical fluting paper; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Fluting paper : Semi-chemical fluting paper?

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.

### Can we claim ITC on inputs used to trade Fluting paper : Semi-chemical fluting paper?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Fluting paper : Semi-chemical fluting paper?

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 Fluting paper : Semi-chemical fluting paper?

Under HSN 48051100, Fluting paper : Semi-chemical fluting paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 48051100 (FY 2024-25)

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

- Exports: ₹40 Cr (−41.20% YoY) — 0.0011% of India's total exports
- Imports: ₹105 Cr (+84.31% YoY) — 0.0017% of India's total imports
- Trade balance: −₹64 Cr (Deficit); surplus rank #10440 of 12657 HSN codes
- Share of Sub-Chapter 4805: 4.11% of its exports; import side 4.82%
- Rank within Sub-Chapter 4805: #5 of 11 by export value; import-side #4

### Key metrics

- Export CAGR: -8.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3913 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +285.68% in FY 2021-22
- Contribution to Sub-Ch. 4805: 4.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48051100

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. 4805 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4805 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 70.52 | 0.0031% | — | 7.17% | 35.45 | 0.0010% | — | 3.13% | +35.07 | #2415 |
| FY 2019-20 | 28.44 | 0.0013% | −59.67% | 2.87% | 45.35 | 0.0014% | +27.93% | 4.38% | −16.91 | #3661 |
| FY 2020-21 | 22.83 | 0.0011% | −19.73% | 0.95% | 32.80 | 0.0011% | −27.67% | 3.50% | −9.97 | #4021 |
| FY 2021-22 | 88.05 | 0.0028% | +285.68% | 2.35% | 56.69 | 0.0012% | +72.84% | 4.10% | +31.36 | #2586 |
| FY 2022-23 | 102.02 | 0.0028% | +15.87% | 5.28% | 64.50 | 0.0011% | +13.78% | 3.26% | +37.52 | #2502 |
| FY 2023-24 | 68.79 | 0.0019% | −32.57% | 5.42% | 56.80 | 0.0010% | −11.94% | 3.04% | +11.99 | #3100 |
| FY 2024-25 | 40.45 | 0.0011% | −41.20% | 4.11% | 104.69 | 0.0017% | +84.31% | 4.82% | −64.24 | #3913 |

- CAGR (7-year): exports -8.85%/yr, imports 19.78%/yr (consistently Deficit)

## Key trade insights: HSN Code 48051100 export-import analysis

### Export decline: -8.85% CAGR over 7 years

India's exports under HSN Code 48051100 have declined at a compound annual rate of -8.85% over 7 fiscal years, falling from ₹70.52 Crore in FY 2018-19 to ₹40.45 Crore in FY 2024-25.

### HSN Code 48051100 ranked #3913 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48051100 ranks #3913 out of 12657 HSN codes by total export value. Within Sub-Chapter 4805, it ranks #5 of 11. By trade surplus, it ranks #10440 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48051100 exports

The strongest single-year export movement for HSN Code 48051100 was recorded in FY 2021-22, when exports surged by 285.68% over the prior year.

### India records a trade deficit of ₹64.24 Crore in HSN Code 48051100 goods

In FY 2024-25, India's imports of ₹104.69 Cr exceeded exports of ₹40.45 Cr, resulting in a trade deficit of ₹64.24 Crore — ranking #10440 of 12657 by surplus magnitude.

### Import growth of 19.78% CAGR signals rising demand for Fluting paper : Semi-chemical fluting paper

India's imports under HSN Code 48051100 have grown at 19.78% CAGR, reaching ₹104.69 Crore in FY 2024-25.

### HSN Code 48051100 contributes 4.11% of Sub-Chapter 4805 exports — ranked #5

Among the 11 HSN codes under Sub-Chapter 4805, HSN Code 48051100 ranks #5 by export value — accounting for 4.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.82% share (rank #4).

## Related HSN Codes in Sub-Chapter 4805

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48051900: Fluting paper : Other](https://busy.in/hsn/hsn-48051900/) | ₹403 Cr |
| #2 | [HSN Code 48052400: Recycled liner board: Testliner](https://busy.in/hsn/hsn-48052400/) | ₹283 Cr |
| #3 | [HSN Code 48059300: Other \| Weighing 225 G/M2 Or More](https://busy.in/hsn/hsn-48059300/) | ₹124 Cr |
| #4 | [HSN Code 48052500: Testliner (recycled liner board), 150g+](https://busy.in/hsn/hsn-48052500/) | ₹75 Cr |
| #5 | HSN Code 48051100: Fluting paper : Semi-chemical fluting paper (this hsn code) | ₹40 Cr |
| #6 | [HSN Code 48059200: Weighing more than 150 g/m2](https://busy.in/hsn/hsn-48059200/) | ₹34 Cr |
| #7 | [HSN Code 48059100: Other : Weighing 150 g/m2 or less](https://busy.in/hsn/hsn-48059100/) | ₹19 Cr |
| #8 | [HSN Code 48054000: Filter paper and paperboard](https://busy.in/hsn/hsn-48054000/) | ₹5 Cr |
| #9 | [HSN Code 48055000: Felt Paper & Board](https://busy.in/hsn/hsn-48055000/) | < ₹1 Crore |
| — | [HSN Code 48051200: Straw Fluting Paper](https://busy.in/hsn/hsn-48051200/) | Nil |