HSN Code 48059100 represents Other : Weighing 150 g/m2 or less under GST classification. This code helps businesses identify Other : Weighing 150 g/m2 or less correctly for billing, taxation, and trade. With HSN Code 48059100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other : Weighing 150 g/m2 or less.
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HSN Code 48059100 relates to the following description.
Description of Goods
Other : Weighing 150 g/m2 or less
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%
Other : Weighing 150 g/m2 or less 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
Filter paper and paperboard
Felt paper and paperboard
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
Filter paper and paperboard
Felt paper and paperboard
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₹19 Cr
0.0005% of India’s total exports
India’s Imports
FY 2024-25₹1,135 Cr
0.0187% of India’s total imports
Trade Balance
FY 2024-25−₹1,116 Cr
Surplus rank #12244 of 12657 HSN codes
% of Sub-Chapter 4805
FY 2024-251.92%
Share of Sub-Chapter 4805’s total exports in FY 2024-25
Import side: 52.29% of Sub-Chapter 4805’s imports
Rank Within Sub-Chapter 4805
FY 2024-25#7 of 11
Position by export value among HSN codes in Sub-Chapter 4805
Import-side rank: #1 of 11
At a glance
5.16%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#4962
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+53.58%
Peak Growth Year
FY 2021-22 · strongest single-year move
1.92%
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
−657.45
Exports
13.98 ₹ Cr
0.0006% share
— YoY
1.42% of Sub-Ch. 4805
Imports
671.43 ₹ Cr
0.0187% share
— YoY
59.32% of Sub-Ch. 4805
Balance
−561.43
Exports
9.82 ₹ Cr
0.0004% share
−29.76% YoY
0.99% of Sub-Ch. 4805
Imports
571.25 ₹ Cr
0.0171% share
−14.92% YoY
55.19% of Sub-Ch. 4805
Balance
−493.80
Exports
11.46 ₹ Cr
0.0005% share
+16.70% YoY
0.48% of Sub-Ch. 4805
Imports
505.26 ₹ Cr
0.0173% share
−11.55% YoY
53.99% of Sub-Ch. 4805
Balance
−746.16
Exports
17.60 ₹ Cr
0.0006% share
+53.58% YoY
0.47% of Sub-Ch. 4805
Imports
763.76 ₹ Cr
0.0167% share
+51.16% YoY
55.22% of Sub-Ch. 4805
Balance
−1,111.74
Exports
18.40 ₹ Cr
0.0005% share
+4.55% YoY
0.95% of Sub-Ch. 4805
Imports
1,130.14 ₹ Cr
0.0197% share
+47.97% YoY
57.15% of Sub-Ch. 4805
Balance
−1,060.51
Exports
19.65 ₹ Cr
0.0005% share
+6.79% YoY
1.55% of Sub-Ch. 4805
Imports
1,080.16 ₹ Cr
0.0192% share
−4.42% YoY
57.88% of Sub-Ch. 4805
Balance
−1,116.22
Exports
18.91 ₹ Cr
0.0005% share
−3.77% YoY
1.92% of Sub-Ch. 4805
Imports
1,135.13 ₹ Cr
0.0187% share
+5.09% YoY
52.29% of Sub-Ch. 4805
CAGR · 7-Year
Exports
5.16% /yr
Imports
9.15% /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 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.
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.
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.
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.
India's imports under HSN Code 48059100 have grown at 9.15% CAGR, reaching ₹1,135.13 Crore in FY 2024-25.
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).
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 48059100 and GST compliance.
It includes Weighing more than 150 g/m2
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.
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).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.