HSN Code 48051900 represents Fluting paper : Other under GST classification. This code helps businesses identify Fluting paper : Other correctly for billing, taxation, and trade. With HSN Code 48051900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Fluting paper : Other.
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HSN Code 48051900 relates to the following description.
Description of Goods
Fluting paper : Other
Chapter
48 - Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4805 - Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
CGST
6%
SGST
6%
IGST
12%
CESS
0%
Fluting paper : Other does not include products with the following descriptions.
Fluting paper : Semi-chemical fluting paper
Fluting paper : Straw fluting paper
Testliner (recycled liner board) : Weighing 150 g/m2 or less
Testliner (recycled liner board) : Weighing more than 150 g/m2
Sulphite wrapping paper
Filter paper and paperboard
Felt paper and paperboard
Other : Weighing 150 g/m2 or less
Other : Weighing more than 150 g/m2 but less than 225 g/m2
Other : Weighing 225 g/m2 or more
Fluting paper : Semi-chemical fluting paper
Fluting paper : Straw fluting paper
Testliner (recycled liner board) : Weighing 150 g/m2 or less
Testliner (recycled liner board) : Weighing more than 150 g/m2
Sulphite wrapping paper
Filter paper and paperboard
Felt paper and paperboard
Other : Weighing 150 g/m2 or less
Other : Weighing more than 150 g/m2 but less than 225 g/m2
Other : Weighing 225 g/m2 or more
India’s Exports
FY 2024-25₹403 Cr
0.0110% of India’s total exports
India’s Imports
FY 2024-25₹22 Cr
0.0004% of India’s total imports
Trade Balance
FY 2024-25₹381 Cr
Surplus rank #778 of 12657 HSN codes
% of Sub-Chapter 4805
FY 2024-2541.00%
Share of Sub-Chapter 4805’s total exports in FY 2024-25
Import side: 1.03% of Sub-Chapter 4805’s imports
Rank Within Sub-Chapter 4805
FY 2024-25#1 of 11
Position by export value among HSN codes in Sub-Chapter 4805
Import-side rank: #8 of 11
At a glance
−5.96%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#1180
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+141.28%
Peak Growth Year
FY 2020-21 · strongest single-year move
41.00%
Contribution to Sub-Ch. 4805
Share of Sub-Chapter 4805 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+555.56
Exports
583.31 ₹ Cr
0.0255% share
— YoY
59.31% of Sub-Ch. 4805
Imports
27.75 ₹ Cr
0.0008% share
— YoY
2.45% of Sub-Ch. 4805
Balance
+634.43
Exports
659.43 ₹ Cr
0.0300% share
+13.05% YoY
66.55% of Sub-Ch. 4805
Imports
25.00 ₹ Cr
0.0007% share
−9.91% YoY
2.42% of Sub-Ch. 4805
Balance
+1,579.19
Exports
1,591.07 ₹ Cr
0.0740% share
+141.28% YoY
66.55% of Sub-Ch. 4805
Imports
11.88 ₹ Cr
0.0004% share
−52.48% YoY
1.27% of Sub-Ch. 4805
Balance
+1,954.25
Exports
1,971.20 ₹ Cr
0.0628% share
+23.89% YoY
52.51% of Sub-Ch. 4805
Imports
16.95 ₹ Cr
0.0004% share
+42.68% YoY
1.23% of Sub-Ch. 4805
Balance
+932.56
Exports
970.41 ₹ Cr
0.0268% share
−50.77% YoY
50.27% of Sub-Ch. 4805
Imports
37.85 ₹ Cr
0.0007% share
+123.30% YoY
1.91% of Sub-Ch. 4805
Balance
+543.29
Exports
566.99 ₹ Cr
0.0157% share
−41.57% YoY
44.67% of Sub-Ch. 4805
Imports
23.70 ₹ Cr
0.0004% share
−37.38% YoY
1.27% of Sub-Ch. 4805
Balance
+381.08
Exports
403.36 ₹ Cr
0.0110% share
−28.86% YoY
41.00% of Sub-Ch. 4805
Imports
22.28 ₹ Cr
0.0004% share
−5.99% YoY
1.03% of Sub-Ch. 4805
CAGR · 7-Year
Exports
−5.96% /yr
Imports
−3.59% /yr
reference, FY 2024-25
Export
₹983.76 Cr
Import
₹2,170.80 Cr
Trade Balance
−1,187.04
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.
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.
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.
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.
India's imports under HSN Code 48051900 have grown at −3.59% CAGR, reaching ₹22.28 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 48051900 and GST compliance.
It includes Recycled liner board: Testliner
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 48051900, Fluting paper : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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).
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.
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.