--- title: "HSN Code for Weighing more than 150 g/m2 | HSN 48059200 GST Rate" description: "Find HSN and GST Rates for 48059200 related to Weighing more than 150 g/m2 with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48059200/" --- # HSN Code 48059200: Weighing more than 150 g/m2 - [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 more than 150 g/m2 but less than 225 g/m2 | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48059200 ? It includes Other | Weighing 225 G/M2 Or More ### Do e‑way bill and e‑invoice apply for Weighing more than 150 g/m2? 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. ### Does packaging or labelling change the GST for 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. ### How much GST applies to Weighing more than 150 g/m2? Under HSN 48059200, Weighing more than 150 g/m2 attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Weighing more than 150 g/m2 is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Weighing more than 150 g/m2; Nil for exempt items if applicable). ### Any common misclassification issue with Weighing more than 150 g/m2? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Weighing more than 150 g/m2? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 48059200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹34 Cr (+44.77% YoY) — 0.0009% of India's total exports - Imports: ₹432 Cr (+17.86% YoY) — 0.0071% of India's total imports - Trade balance: −₹398 Cr (Deficit); surplus rank #11757 of 12657 HSN codes - Share of Sub-Chapter 4805: 3.46% of its exports; import side 19.91% - Rank within Sub-Chapter 4805: #6 of 11 by export value; import-side #2 ### Key metrics - Export CAGR: -9.07% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4142 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +277.82% in FY 2020-21 - Contribution to Sub-Ch. 4805: 3.46% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48059200 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 | 60.31 | 0.0026% | — | 6.13% | 162.72 | 0.0045% | — | 14.38% | −102.41 | #2613 | | FY 2019-20 | 39.86 | 0.0018% | −33.91% | 4.02% | 158.62 | 0.0047% | −2.52% | 15.33% | −118.76 | #3222 | | FY 2020-21 | 150.60 | 0.0070% | +277.82% | 6.30% | 177.85 | 0.0061% | +12.12% | 19.00% | −27.25 | #1650 | | FY 2021-22 | 417.06 | 0.0133% | +176.93% | 11.11% | 279.56 | 0.0061% | +57.19% | 20.21% | +137.50 | #995 | | FY 2022-23 | 95.22 | 0.0026% | −77.17% | 4.93% | 395.18 | 0.0069% | +41.36% | 19.99% | −299.96 | #2592 | | FY 2023-24 | 23.54 | 0.0007% | −75.28% | 1.85% | 366.66 | 0.0065% | −7.22% | 19.65% | −343.12 | #4534 | | FY 2024-25 | 34.08 | 0.0009% | +44.77% | 3.46% | 432.14 | 0.0071% | +17.86% | 19.91% | −398.06 | #4142 | - CAGR (7-year): exports -9.07%/yr, imports 17.68%/yr (consistently Deficit) ## Key trade insights: HSN Code 48059200 export-import analysis ### Export decline: -9.07% CAGR over 7 years India's exports under HSN Code 48059200 have declined at a compound annual rate of -9.07% over 7 fiscal years, falling from ₹60.31 Crore in FY 2018-19 to ₹34.08 Crore in FY 2024-25. ### HSN Code 48059200 ranked #4142 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48059200 ranks #4142 out of 12657 HSN codes by total export value. Within Sub-Chapter 4805, it ranks #6 of 11. By trade surplus, it ranks #11757 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 48059200 exports The strongest single-year export movement for HSN Code 48059200 was recorded in FY 2020-21, when exports surged by 277.82% over the prior year. ### India records a trade deficit of ₹398.06 Crore in HSN Code 48059200 goods In FY 2024-25, India's imports of ₹432.14 Cr exceeded exports of ₹34.08 Cr, resulting in a trade deficit of ₹398.06 Crore — ranking #11757 of 12657 by surplus magnitude. ### Import growth of 17.68% CAGR signals rising demand for Weighing more than 150 g/m2 India's imports under HSN Code 48059200 have grown at 17.68% CAGR, reaching ₹432.14 Crore in FY 2024-25. ### HSN Code 48059200 contributes 3.46% of Sub-Chapter 4805 exports — ranked #6 Among the 11 HSN codes under Sub-Chapter 4805, HSN Code 48059200 ranks #6 by export value — accounting for 3.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.91% share (rank #2). ## 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 (this hsn code) | ₹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 |