---
title: "HSN Code for Recycled liner board: Testliner | HSN 48052400 GST Rate"
description: "Find HSN and GST Rates for 48052400 related to Recycled liner board: Testliner with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48052400/"
---

# HSN Code 48052400: Recycled liner board: Testliner

- [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 |
| --- | --- | --- | --- | --- |
| Testliner (recycled liner board) : Weighing 150 g/m2 or less | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48052400 ?

It includes Testliner (recycled liner board), 150g+

### Can we claim ITC on inputs used to trade 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.

### Any common misclassification issue with Recycled liner board: Testliner?

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 Recycled liner board: Testliner?

Under HSN 48052400, Recycled liner board: Testliner attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Recycled liner board: Testliner?

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 Recycled liner board: Testliner is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Recycled liner board: Testliner; Nil for exempt items if applicable).

## India's trade performance: HSN Code 48052400 (FY 2024-25)

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

- Exports: ₹283 Cr (−29.23% YoY) — 0.0077% of India's total exports
- Imports: ₹81 Cr (+48.63% YoY) — 0.0013% of India's total imports
- Trade balance: ₹201 Cr (Surplus); surplus rank #1148 of 12657 HSN codes
- Share of Sub-Chapter 4805: 28.74% of its exports; import side 3.75%
- Rank within Sub-Chapter 4805: #2 of 11 by export value; import-side #7

### Key metrics

- Export CAGR: 10.13% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1500 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +215.42% in FY 2021-22
- Contribution to Sub-Ch. 4805: 28.74% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48052400

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 | 158.48 | 0.0069% | — | 16.11% | 12.82 | 0.0004% | — | 1.13% | +145.66 | #1538 |
| FY 2019-20 | 175.95 | 0.0080% | +11.02% | 17.76% | 29.65 | 0.0009% | +131.28% | 2.86% | +146.30 | #1433 |
| FY 2020-21 | 242.40 | 0.0113% | +37.77% | 10.14% | 29.58 | 0.0010% | −0.24% | 3.16% | +212.82 | #1197 |
| FY 2021-22 | 764.59 | 0.0244% | +215.42% | 20.37% | 28.72 | 0.0006% | −2.91% | 2.08% | +735.87 | #586 |
| FY 2022-23 | 492.38 | 0.0136% | −35.60% | 25.51% | 62.57 | 0.0011% | +117.86% | 3.16% | +429.81 | #938 |
| FY 2023-24 | 399.51 | 0.0110% | −18.86% | 31.47% | 54.74 | 0.0010% | −12.51% | 2.93% | +344.77 | #1138 |
| FY 2024-25 | 282.74 | 0.0077% | −29.23% | 28.74% | 81.36 | 0.0013% | +48.63% | 3.75% | +201.38 | #1500 |

- CAGR (7-year): exports 10.13%/yr, imports 36.07%/yr (consistently Surplus)

## Key trade insights: HSN Code 48052400 export-import analysis

### Consistent export growth: 10.13% CAGR over 7 years

India's exports under HSN Code 48052400 have grown at a compound annual rate of 10.13% over 7 fiscal years, rising from ₹158.48 Crore in FY 2018-19 to ₹282.74 Crore in FY 2024-25.

### HSN Code 48052400 ranked #1500 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48052400 ranks #1500 out of 12657 HSN codes by total export value. Within Sub-Chapter 4805, it ranks #2 of 11. By trade surplus, it ranks #1148 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48052400 exports

The strongest single-year export movement for HSN Code 48052400 was recorded in FY 2021-22, when exports surged by 215.42% over the prior year.

### India maintains a trade surplus of ₹201.38 Crore in HSN Code 48052400 goods

In FY 2024-25, India's exports of ₹282.74 Cr exceeded imports of ₹81.36 Cr, resulting in a trade surplus of ₹201.38 Crore — ranking #1148 of 12657 by surplus magnitude.

### Import growth of 36.07% CAGR signals rising demand for Recycled liner board: Testliner

India's imports under HSN Code 48052400 have grown at 36.07% CAGR, reaching ₹81.36 Crore in FY 2024-25.

### HSN Code 48052400 contributes 28.74% of Sub-Chapter 4805 exports — ranked #2

Among the 11 HSN codes under Sub-Chapter 4805, HSN Code 48052400 ranks #2 by export value — accounting for 28.74% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.75% share (rank #7).

## 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 (this hsn code) | ₹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 |