HSN Code 48052400 represents Recycled liner board: Testliner under GST classification. This code helps businesses identify Recycled liner board: Testliner correctly for billing, taxation, and trade. With HSN Code 48052400, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Recycled liner board: Testliner.
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HSN Code 48052400 relates to the following description.
Description of Goods
Testliner (recycled liner board) : Weighing 150 g/m2 or less
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%
Recycled liner board: Testliner does not include products with the following descriptions.
Fluting paper : Semi-chemical fluting paper
Fluting paper : Straw fluting paper
Fluting paper : Other
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
Fluting paper : Other
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₹283 Cr
0.0077% of India’s total exports
India’s Imports
FY 2024-25₹81 Cr
0.0013% of India’s total imports
Trade Balance
FY 2024-25₹201 Cr
Surplus rank #1148 of 12657 HSN codes
% of Sub-Chapter 4805
FY 2024-2528.74%
Share of Sub-Chapter 4805’s total exports in FY 2024-25
Import side: 3.75% of Sub-Chapter 4805’s imports
Rank Within Sub-Chapter 4805
FY 2024-25#2 of 11
Position by export value among HSN codes in Sub-Chapter 4805
Import-side rank: #7 of 11
At a glance
10.13%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#1500
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+215.42%
Peak Growth Year
FY 2021-22 · strongest single-year move
28.74%
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
+145.66
Exports
158.48 ₹ Cr
0.0069% share
— YoY
16.11% of Sub-Ch. 4805
Imports
12.82 ₹ Cr
0.0004% share
— YoY
1.13% of Sub-Ch. 4805
Balance
+146.30
Exports
175.95 ₹ Cr
0.0080% share
+11.02% YoY
17.76% of Sub-Ch. 4805
Imports
29.65 ₹ Cr
0.0009% share
+131.28% YoY
2.86% of Sub-Ch. 4805
Balance
+212.82
Exports
242.40 ₹ Cr
0.0113% share
+37.77% YoY
10.14% of Sub-Ch. 4805
Imports
29.58 ₹ Cr
0.0010% share
−0.24% YoY
3.16% of Sub-Ch. 4805
Balance
+735.87
Exports
764.59 ₹ Cr
0.0244% share
+215.42% YoY
20.37% of Sub-Ch. 4805
Imports
28.72 ₹ Cr
0.0006% share
−2.91% YoY
2.08% of Sub-Ch. 4805
Balance
+429.81
Exports
492.38 ₹ Cr
0.0136% share
−35.60% YoY
25.51% of Sub-Ch. 4805
Imports
62.57 ₹ Cr
0.0011% share
+117.86% YoY
3.16% of Sub-Ch. 4805
Balance
+344.77
Exports
399.51 ₹ Cr
0.0110% share
−18.86% YoY
31.47% of Sub-Ch. 4805
Imports
54.74 ₹ Cr
0.0010% share
−12.51% YoY
2.93% of Sub-Ch. 4805
Balance
+201.38
Exports
282.74 ₹ Cr
0.0077% share
−29.23% YoY
28.74% of Sub-Ch. 4805
Imports
81.36 ₹ Cr
0.0013% share
+48.63% YoY
3.75% of Sub-Ch. 4805
CAGR · 7-Year
Exports
10.13% /yr
Imports
36.07% /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 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.
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.
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.
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.
India's imports under HSN Code 48052400 have grown at 36.07% CAGR, reaching ₹81.36 Crore in FY 2024-25.
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).
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 48052400 and GST compliance.
It includes Testliner (recycled liner board), 150g+
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 48052400, Recycled liner board: Testliner attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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).