HSN Code 48054000 represents Filter paper and paperboard under GST classification. This code helps businesses identify Filter paper and paperboard correctly for billing, taxation, and trade. With HSN Code 48054000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Filter paper and paperboard.
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HSN Code 48054000 relates to the following description.
Description of Goods
Filter paper and paperboard
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%
Filter paper and paperboard 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
Testliner (recycled liner board) : Weighing more than 150 g/m2
Sulphite wrapping paper
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
Testliner (recycled liner board) : Weighing more than 150 g/m2
Sulphite wrapping paper
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₹5 Cr
0.0001% of India’s total exports
India’s Imports
FY 2024-25₹102 Cr
0.0017% of India’s total imports
Trade Balance
FY 2024-25−₹97 Cr
Surplus rank #10777 of 12657 HSN codes
% of Sub-Chapter 4805
FY 2024-250.56%
Share of Sub-Chapter 4805’s total exports in FY 2024-25
Import side: 4.71% of Sub-Chapter 4805’s imports
Rank Within Sub-Chapter 4805
FY 2024-25#8 of 11
Position by export value among HSN codes in Sub-Chapter 4805
Import-side rank: #5 of 11
At a glance
−3.97%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#6488
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+131.16%
Peak Growth Year
FY 2020-21 · strongest single-year move
0.56%
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
−70.45
Exports
7.00 ₹ Cr
0.0003% share
— YoY
0.71% of Sub-Ch. 4805
Imports
77.45 ₹ Cr
0.0022% share
— YoY
6.84% of Sub-Ch. 4805
Balance
−69.53
Exports
7.35 ₹ Cr
0.0003% share
+5.00% YoY
0.74% of Sub-Ch. 4805
Imports
76.88 ₹ Cr
0.0023% share
−0.74% YoY
7.43% of Sub-Ch. 4805
Balance
−60.78
Exports
16.99 ₹ Cr
0.0008% share
+131.16% YoY
0.71% of Sub-Ch. 4805
Imports
77.77 ₹ Cr
0.0027% share
+1.16% YoY
8.31% of Sub-Ch. 4805
Balance
−79.46
Exports
10.97 ₹ Cr
0.0003% share
−35.43% YoY
0.29% of Sub-Ch. 4805
Imports
90.43 ₹ Cr
0.0020% share
+16.28% YoY
6.54% of Sub-Ch. 4805
Balance
−94.38
Exports
4.16 ₹ Cr
0.0001% share
−62.08% YoY
0.22% of Sub-Ch. 4805
Imports
98.54 ₹ Cr
0.0017% share
+8.97% YoY
4.98% of Sub-Ch. 4805
Balance
−76.06
Exports
2.83 ₹ Cr
0.0001% share
−31.97% YoY
0.22% of Sub-Ch. 4805
Imports
78.89 ₹ Cr
0.0014% share
−19.94% YoY
4.23% of Sub-Ch. 4805
Balance
−96.68
Exports
5.49 ₹ Cr
0.0001% share
+93.99% YoY
0.56% of Sub-Ch. 4805
Imports
102.17 ₹ Cr
0.0017% share
+29.51% YoY
4.71% of Sub-Ch. 4805
CAGR · 7-Year
Exports
−3.97% /yr
Imports
4.73% /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 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.
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.
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.
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.
India's imports under HSN Code 48054000 have grown at 4.73% CAGR, reaching ₹102.17 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 48054000 and GST compliance.
It includes Felt Paper & Board
Under HSN 48054000, Filter paper and paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.