---
title: "HSN Code for Filter paper and paperboard | HSN 48054000 GST Rate"
description: "Find HSN and GST Rates for 48054000 related to Filter paper and paperboard with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48054000/"
---

# HSN Code 48054000: Filter paper and paperboard

- [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 |
| --- | --- | --- | --- | --- |
| Filter paper and paperboard | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48054000 ?

It includes Felt Paper & Board

### How much GST applies to Filter paper and paperboard?

Under HSN 48054000, Filter paper and paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Filter paper and paperboard?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Filter paper and paperboard is sold with other items?

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

### Any common misclassification issue with Filter paper and paperboard?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Filter paper and paperboard?

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.

## India's trade performance: HSN Code 48054000 (FY 2024-25)

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

- Exports: ₹5 Cr (+93.99% YoY) — 0.0001% of India's total exports
- Imports: ₹102 Cr (+29.51% YoY) — 0.0017% of India's total imports
- Trade balance: −₹97 Cr (Deficit); surplus rank #10777 of 12657 HSN codes
- Share of Sub-Chapter 4805: 0.56% of its exports; import side 4.71%
- Rank within Sub-Chapter 4805: #8 of 11 by export value; import-side #5

### Key metrics

- Export CAGR: -3.97% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6488 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +131.16% in FY 2020-21
- Contribution to Sub-Ch. 4805: 0.56% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48054000

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 | 7.00 | 0.0003% | — | 0.71% | 77.45 | 0.0022% | — | 6.84% | −70.45 | #5436 |
| FY 2019-20 | 7.35 | 0.0003% | +5.00% | 0.74% | 76.88 | 0.0023% | −0.74% | 7.43% | −69.53 | #5394 |
| FY 2020-21 | 16.99 | 0.0008% | +131.16% | 0.71% | 77.77 | 0.0027% | +1.16% | 8.31% | −60.78 | #4420 |
| FY 2021-22 | 10.97 | 0.0003% | −35.43% | 0.29% | 90.43 | 0.0020% | +16.28% | 6.54% | −79.46 | #5356 |
| FY 2022-23 | 4.16 | 0.0001% | −62.08% | 0.22% | 98.54 | 0.0017% | +8.97% | 4.98% | −94.38 | #6641 |
| FY 2023-24 | 2.83 | 0.0001% | −31.97% | 0.22% | 78.89 | 0.0014% | −19.94% | 4.23% | −76.06 | #7207 |
| FY 2024-25 | 5.49 | 0.0001% | +93.99% | 0.56% | 102.17 | 0.0017% | +29.51% | 4.71% | −96.68 | #6488 |

- CAGR (7-year): exports -3.97%/yr, imports 4.73%/yr (consistently Deficit)

## Key trade insights: HSN Code 48054000 export-import analysis

### Export decline: -3.97% CAGR over 7 years

India's exports under HSN Code 48054000 have declined at a compound annual rate of -3.97% over 7 fiscal years, falling from ₹7.00 Crore in FY 2018-19 to ₹5.49 Crore in FY 2024-25.

### HSN Code 48054000 ranked #6488 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48054000 ranks #6488 out of 12657 HSN codes by total export value. Within Sub-Chapter 4805, it ranks #8 of 11. By trade surplus, it ranks #10777 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 48054000 exports

The strongest single-year export movement for HSN Code 48054000 was recorded in FY 2020-21, when exports surged by 131.16% over the prior year.

### India records a trade deficit of ₹96.68 Crore in HSN Code 48054000 goods

In FY 2024-25, India's imports of ₹102.17 Cr exceeded exports of ₹5.49 Cr, resulting in a trade deficit of ₹96.68 Crore — ranking #10777 of 12657 by surplus magnitude.

### Import growth of 4.73% CAGR signals stable import dependency for Filter paper and paperboard

India's imports under HSN Code 48054000 have grown at 4.73% CAGR, reaching ₹102.17 Crore in FY 2024-25.

### HSN Code 48054000 contributes 0.56% of Sub-Chapter 4805 exports — ranked #8

Among the 11 HSN codes under Sub-Chapter 4805, HSN Code 48054000 ranks #8 by export value — accounting for 0.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.71% share (rank #5).

## 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 (this hsn code) | ₹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 |