---
title: "HSN Code for Sulphite wrapping paper | HSN 48053000 GST Rate"
description: "Find HSN and GST Rates for 48053000 related to Sulphite wrapping paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48053000/"
---

# HSN Code 48053000: Sulphite wrapping paper

- [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 |
| --- | --- | --- | --- | --- |
| Sulphite wrapping paper | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48053000 ?

It includes Filter paper and paperboard

### Does packaging or labelling change the GST for Sulphite wrapping paper?

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.

### Do e‑way bill and e‑invoice apply for Sulphite wrapping paper?

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 Sulphite wrapping paper is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sulphite wrapping paper; Nil for exempt items if applicable).

### Any common misclassification issue with Sulphite wrapping paper?

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 Sulphite wrapping paper?

Under HSN 48053000, Sulphite wrapping paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 48053000 (FY 2024-25)

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

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (+87.50% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7424 of 12657 HSN codes
- Share of Sub-Chapter 4805: 0.00% of its exports; import side 0.01%

### Key metrics

- Peak growth year: +1,409.09% in FY 2021-22
- Contribution to Sub-Ch. 4805: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48053000

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 | 5.06 | 0.0002% | — | 0.51% | < ₹1 Crore | 0.0000% | — | 0.01% | +4.94 | #5840 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −94.27% | 0.03% | < ₹1 Crore | 0.0000% | +216.67% | 0.04% | −0.09 | #8585 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −24.14% | 0.01% | < ₹1 Crore | 0.0000% | −73.68% | 0.01% | +0.12 | #8805 |
| FY 2021-22 | 3.32 | 0.0001% | +1,409.09% | 0.09% | < ₹1 Crore | 0.0000% | +270.00% | 0.03% | +2.95 | #6806 |
| FY 2022-23 | 2.09 | 0.0001% | −37.05% | 0.11% | < ₹1 Crore | 0.0000% | −24.32% | 0.01% | +1.81 | #7390 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −78.47% | 0.04% | < ₹1 Crore | 0.0000% | −71.43% | 0.00% | +0.37 | #8881 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +87.50% | 0.01% | −0.15 | — |

- CAGR (7-year): exports —/yr, imports 3.79%/yr (consistently Deficit)

## Key trade insights: HSN Code 48053000 export-import analysis

### Export snapshot for HSN Code 48053000

India exported ₹0.00 Crore worth of Sulphite wrapping paper in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2021-22 was the strongest growth year for HSN Code 48053000 exports

The strongest single-year export movement for HSN Code 48053000 was recorded in FY 2021-22, when exports surged by 1,409.09% over the prior year.

### India records a trade deficit of ₹0.15 Crore in HSN Code 48053000 goods

In FY 2024-25, India's imports of ₹0.15 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.15 Crore — ranking #7424 of 12657 by surplus magnitude.

### Import growth of 3.79% CAGR signals stable import dependency for Sulphite wrapping paper

India's imports under HSN Code 48053000 have grown at 3.79% CAGR, reaching ₹0.15 Crore in FY 2024-25.

## 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+](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 |
| — | HSN Code 48053000: Sulphite wrapping paper (this hsn code) | Nil |