---
title: "HSN Code for Fluting paper : Other | HSN 48051900 GST Rate"
description: "Find HSN and GST Rates for 48051900 related to Fluting paper : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48051900/"
---

# HSN Code 48051900: Fluting paper : Other

- [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 : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48051900 ?

It includes Recycled liner board: Testliner

### Can we claim ITC on inputs used to trade Fluting paper : Other?

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 : Other?

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 : Other?

Under HSN 48051900, Fluting paper : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Fluting paper : Other is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Fluting paper : Other?

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.

### Does packaging or labelling change the GST for Fluting paper : Other?

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.

## India's trade performance: HSN Code 48051900 (FY 2024-25)

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

- Exports: ₹403 Cr (−28.86% YoY) — 0.0110% of India's total exports
- Imports: ₹22 Cr (−5.99% YoY) — 0.0004% of India's total imports
- Trade balance: ₹381 Cr (Surplus); surplus rank #778 of 12657 HSN codes
- Share of Sub-Chapter 4805: 41.00% of its exports; import side 1.03%
- Rank within Sub-Chapter 4805: #1 of 11 by export value; import-side #8

### Key metrics

- Export CAGR: -5.96% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1180 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +141.28% in FY 2020-21
- Contribution to Sub-Ch. 4805: 41.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48051900

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 | 583.31 | 0.0255% | — | 59.31% | 27.75 | 0.0008% | — | 2.45% | +555.56 | #558 |
| FY 2019-20 | 659.43 | 0.0300% | +13.05% | 66.55% | 25.00 | 0.0007% | −9.91% | 2.42% | +634.43 | #508 |
| FY 2020-21 | 1,591.07 | 0.0740% | +141.28% | 66.55% | 11.88 | 0.0004% | −52.48% | 1.27% | +1,579.19 | #212 |
| FY 2021-22 | 1,971.20 | 0.0628% | +23.89% | 52.51% | 16.95 | 0.0004% | +42.68% | 1.23% | +1,954.25 | #241 |
| FY 2022-23 | 970.41 | 0.0268% | −50.77% | 50.27% | 37.85 | 0.0007% | +123.30% | 1.91% | +932.56 | #514 |
| FY 2023-24 | 566.99 | 0.0157% | −41.57% | 44.67% | 23.70 | 0.0004% | −37.38% | 1.27% | +543.29 | #845 |
| FY 2024-25 | 403.36 | 0.0110% | −28.86% | 41.00% | 22.28 | 0.0004% | −5.99% | 1.03% | +381.08 | #1180 |

- CAGR (7-year): exports -5.96%/yr, imports -3.59%/yr (consistently Surplus)

## Key trade insights: HSN Code 48051900 export-import analysis

### Export decline: -5.96% CAGR over 7 years

India's exports under HSN Code 48051900 have declined at a compound annual rate of -5.96% over 7 fiscal years, falling from ₹583.31 Crore in FY 2018-19 to ₹403.36 Crore in FY 2024-25.

### HSN Code 48051900 ranked #1180 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48051900 ranks #1180 out of 12657 HSN codes by total export value. Within Sub-Chapter 4805, it ranks #1 of 11. By trade surplus, it ranks #778 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 48051900 exports

The strongest single-year export movement for HSN Code 48051900 was recorded in FY 2020-21, when exports surged by 141.28% over the prior year.

### India maintains a trade surplus of ₹381.08 Crore in HSN Code 48051900 goods

In FY 2024-25, India's exports of ₹403.36 Cr exceeded imports of ₹22.28 Cr, resulting in a trade surplus of ₹381.08 Crore — ranking #778 of 12657 by surplus magnitude.

### Import growth of -3.59% CAGR signals stable import dependency for Fluting paper : Other

India's imports under HSN Code 48051900 have grown at -3.59% CAGR, reaching ₹22.28 Crore in FY 2024-25.

### HSN Code 48051900 contributes 41.00% of Sub-Chapter 4805 exports — ranked #1

Among the 11 HSN codes under Sub-Chapter 4805, HSN Code 48051900 ranks #1 by export value — accounting for 41.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.03% share (rank #8).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-48051100/) | ₹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 |