---
title: "HSN Code for Testliner (recycled liner board), 150g+ | HSN 48052500 GST Rate"
description: "Find HSN and GST Rates for 48052500 related to Testliner (recycled liner board), 150g+ with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48052500/"
---

# HSN Code 48052500: Testliner (recycled liner board), 150g+

- [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 more than 150 g/m2 | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48052500 ?

It includes Sulphite wrapping paper

### How should mixed supplies be billed when Testliner (recycled liner board), 150g+ is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Testliner (recycled liner board), 150g+; Nil for exempt items if applicable).

### How much GST applies to Testliner (recycled liner board), 150g+?

Under HSN 48052500, Testliner (recycled liner board), 150g+ attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Testliner (recycled liner board), 150g+?

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 Testliner (recycled liner board), 150g+?

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.

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

## India's trade performance: HSN Code 48052500 (FY 2024-25)

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

- Exports: ₹75 Cr (−16.72% YoY) — 0.0020% of India's total exports
- Imports: ₹94 Cr (+25.02% YoY) — 0.0015% of India's total imports
- Trade balance: −₹19 Cr (Deficit); surplus rank #9509 of 12657 HSN codes
- Share of Sub-Chapter 4805: 7.62% of its exports; import side 4.32%
- Rank within Sub-Chapter 4805: #4 of 11 by export value; import-side #6

### Key metrics

- Export CAGR: 19.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3050 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +348.80% in FY 2021-22
- Contribution to Sub-Ch. 4805: 7.62% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48052500

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 | 25.25 | 0.0011% | — | 2.57% | 58.17 | 0.0016% | — | 5.14% | −32.92 | #3791 |
| FY 2019-20 | 14.37 | 0.0007% | −43.09% | 1.45% | 62.00 | 0.0019% | +6.58% | 5.99% | −47.63 | #4550 |
| FY 2020-21 | 28.83 | 0.0013% | +100.63% | 1.21% | 46.16 | 0.0016% | −25.55% | 4.93% | −17.33 | #3721 |
| FY 2021-22 | 129.39 | 0.0041% | +348.80% | 3.45% | 67.58 | 0.0015% | +46.40% | 4.89% | +61.81 | #2112 |
| FY 2022-23 | 76.75 | 0.0021% | −40.68% | 3.98% | 77.05 | 0.0013% | +14.01% | 3.90% | −0.30 | #2899 |
| FY 2023-24 | 90.01 | 0.0025% | +17.28% | 7.09% | 75.05 | 0.0013% | −2.60% | 4.02% | +14.96 | #2715 |
| FY 2024-25 | 74.96 | 0.0020% | −16.72% | 7.62% | 93.83 | 0.0015% | +25.02% | 4.32% | −18.87 | #3050 |

- CAGR (7-year): exports 19.88%/yr, imports 8.29%/yr (consistently Deficit)

## Key trade insights: HSN Code 48052500 export-import analysis

### Consistent export growth: 19.88% CAGR over 7 years

India's exports under HSN Code 48052500 have grown at a compound annual rate of 19.88% over 7 fiscal years, rising from ₹25.25 Crore in FY 2018-19 to ₹74.96 Crore in FY 2024-25.

### HSN Code 48052500 ranked #3050 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48052500 ranks #3050 out of 12657 HSN codes by total export value. Within Sub-Chapter 4805, it ranks #4 of 11. By trade surplus, it ranks #9509 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48052500 exports

The strongest single-year export movement for HSN Code 48052500 was recorded in FY 2021-22, when exports surged by 348.80% over the prior year.

### India records a trade deficit of ₹18.87 Crore in HSN Code 48052500 goods

In FY 2024-25, India's imports of ₹93.83 Cr exceeded exports of ₹74.96 Cr, resulting in a trade deficit of ₹18.87 Crore — ranking #9509 of 12657 by surplus magnitude.

### Import growth of 8.29% CAGR signals stable import dependency for Testliner (recycled liner board), 150g+

India's imports under HSN Code 48052500 have grown at 8.29% CAGR, reaching ₹93.83 Crore in FY 2024-25.

### HSN Code 48052500 contributes 7.62% of Sub-Chapter 4805 exports — ranked #4

Among the 11 HSN codes under Sub-Chapter 4805, HSN Code 48052500 ranks #4 by export value — accounting for 7.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.32% share (rank #6).

## 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+ (this hsn code) | ₹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 |