---
title: "HSN Code for Other : Weighing 150 g/m2 or less | HSN 48059100 GST Rate"
description: "Find HSN and GST Rates for 48059100 related to Other : Weighing 150 g/m2 or less with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48059100/"
---

# HSN Code 48059100: Other : Weighing 150 g/m2 or less

- [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 |
| --- | --- | --- | --- | --- |
| Other : Weighing 150 g/m2 or less | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48059100 ?

It includes Weighing more than 150 g/m2

### Does packaging or labelling change the GST for Other : Weighing 150 g/m2 or less?

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 Other : Weighing 150 g/m2 or less?

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 Other : Weighing 150 g/m2 or less is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Weighing 150 g/m2 or less; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other : Weighing 150 g/m2 or less?

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.

### Any common misclassification issue with Other : Weighing 150 g/m2 or less?

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

## India's trade performance: HSN Code 48059100 (FY 2024-25)

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

- Exports: ₹19 Cr (−3.77% YoY) — 0.0005% of India's total exports
- Imports: ₹1,135 Cr (+5.09% YoY) — 0.0187% of India's total imports
- Trade balance: −₹1,116 Cr (Deficit); surplus rank #12244 of 12657 HSN codes
- Share of Sub-Chapter 4805: 1.92% of its exports; import side 52.29%
- Rank within Sub-Chapter 4805: #7 of 11 by export value; import-side #1

### Key metrics

- Export CAGR: 5.16% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4962 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +53.58% in FY 2021-22
- Contribution to Sub-Ch. 4805: 1.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48059100

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 | 13.98 | 0.0006% | — | 1.42% | 671.43 | 0.0187% | — | 59.32% | −657.45 | #4578 |
| FY 2019-20 | 9.82 | 0.0004% | −29.76% | 0.99% | 571.25 | 0.0171% | −14.92% | 55.19% | −561.43 | #5036 |
| FY 2020-21 | 11.46 | 0.0005% | +16.70% | 0.48% | 505.26 | 0.0173% | −11.55% | 53.99% | −493.80 | #4893 |
| FY 2021-22 | 17.60 | 0.0006% | +53.58% | 0.47% | 763.76 | 0.0167% | +51.16% | 55.22% | −746.16 | #4756 |
| FY 2022-23 | 18.40 | 0.0005% | +4.55% | 0.95% | 1,130.14 | 0.0197% | +47.97% | 57.15% | −1,111.74 | #4779 |
| FY 2023-24 | 19.65 | 0.0005% | +6.79% | 1.55% | 1,080.16 | 0.0192% | −4.42% | 57.88% | −1,060.51 | #4800 |
| FY 2024-25 | 18.91 | 0.0005% | −3.77% | 1.92% | 1,135.13 | 0.0187% | +5.09% | 52.29% | −1,116.22 | #4962 |

- CAGR (7-year): exports 5.16%/yr, imports 9.15%/yr (consistently Deficit)

## Key trade insights: HSN Code 48059100 export-import analysis

### Consistent export growth: 5.16% CAGR over 7 years

India's exports under HSN Code 48059100 have grown at a compound annual rate of 5.16% over 7 fiscal years, rising from ₹13.98 Crore in FY 2018-19 to ₹18.91 Crore in FY 2024-25.

### HSN Code 48059100 ranked #4962 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48059100 ranks #4962 out of 12657 HSN codes by total export value. Within Sub-Chapter 4805, it ranks #7 of 11. By trade surplus, it ranks #12244 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48059100 exports

The strongest single-year export movement for HSN Code 48059100 was recorded in FY 2021-22, when exports surged by 53.58% over the prior year.

### India records a trade deficit of ₹1,116.22 Crore in HSN Code 48059100 goods

In FY 2024-25, India's imports of ₹1,135.13 Cr exceeded exports of ₹18.91 Cr, resulting in a trade deficit of ₹1,116.22 Crore — ranking #12244 of 12657 by surplus magnitude.

### Import growth of 9.15% CAGR signals stable import dependency for Other : Weighing 150 g/m2 or less

India's imports under HSN Code 48059100 have grown at 9.15% CAGR, reaching ₹1,135.13 Crore in FY 2024-25.

### HSN Code 48059100 contributes 1.92% of Sub-Chapter 4805 exports — ranked #7

Among the 11 HSN codes under Sub-Chapter 4805, HSN Code 48059100 ranks #7 by export value — accounting for 1.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 52.29% share (rank #1).

## 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 (this hsn code) | ₹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 |