HSN Code 48052500 represents Testliner (recycled liner board), 150g+ under GST classification. This code helps businesses identify Testliner (recycled liner board), 150g+ correctly for billing, taxation, and trade. With HSN Code 48052500, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Testliner (recycled liner board), 150g+.
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HSN Code 48052500 relates to the following description.
Description of Goods
Testliner (recycled liner board) : Weighing more than 150 g/m2
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%
Testliner (recycled liner board), 150g+ 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 150 g/m2 or less
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 150 g/m2 or less
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₹75 Cr
0.0020% of India’s total exports
India’s Imports
FY 2024-25₹94 Cr
0.0015% of India’s total imports
Trade Balance
FY 2024-25−₹19 Cr
Surplus rank #9509 of 12657 HSN codes
% of Sub-Chapter 4805
FY 2024-257.62%
Share of Sub-Chapter 4805’s total exports in FY 2024-25
Import side: 4.32% of Sub-Chapter 4805’s imports
Rank Within Sub-Chapter 4805
FY 2024-25#4 of 11
Position by export value among HSN codes in Sub-Chapter 4805
Import-side rank: #6 of 11
At a glance
19.88%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#3050
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+348.80%
Peak Growth Year
FY 2021-22 · strongest single-year move
7.62%
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
−32.92
Exports
25.25 ₹ Cr
0.0011% share
— YoY
2.57% of Sub-Ch. 4805
Imports
58.17 ₹ Cr
0.0016% share
— YoY
5.14% of Sub-Ch. 4805
Balance
−47.63
Exports
14.37 ₹ Cr
0.0007% share
−43.09% YoY
1.45% of Sub-Ch. 4805
Imports
62.00 ₹ Cr
0.0019% share
+6.58% YoY
5.99% of Sub-Ch. 4805
Balance
−17.33
Exports
28.83 ₹ Cr
0.0013% share
+100.63% YoY
1.21% of Sub-Ch. 4805
Imports
46.16 ₹ Cr
0.0016% share
−25.55% YoY
4.93% of Sub-Ch. 4805
Balance
+61.81
Exports
129.39 ₹ Cr
0.0041% share
+348.80% YoY
3.45% of Sub-Ch. 4805
Imports
67.58 ₹ Cr
0.0015% share
+46.40% YoY
4.89% of Sub-Ch. 4805
Balance
−0.30
Exports
76.75 ₹ Cr
0.0021% share
−40.68% YoY
3.98% of Sub-Ch. 4805
Imports
77.05 ₹ Cr
0.0013% share
+14.01% YoY
3.90% of Sub-Ch. 4805
Balance
+14.96
Exports
90.01 ₹ Cr
0.0025% share
+17.28% YoY
7.09% of Sub-Ch. 4805
Imports
75.05 ₹ Cr
0.0013% share
−2.60% YoY
4.02% of Sub-Ch. 4805
Balance
−18.87
Exports
74.96 ₹ Cr
0.0020% share
−16.72% YoY
7.62% of Sub-Ch. 4805
Imports
93.83 ₹ Cr
0.0015% share
+25.02% YoY
4.32% of Sub-Ch. 4805
CAGR · 7-Year
Exports
19.88% /yr
Imports
8.29% /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 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.
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.
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.
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.
India's imports under HSN Code 48052500 have grown at 8.29% CAGR, reaching ₹93.83 Crore in FY 2024-25.
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).
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 48052500 and GST compliance.
It includes Sulphite wrapping paper
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).
Under HSN 48052500, Testliner (recycled liner board), 150g+ 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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.