HSN Code 48059200 represents Weighing more than 150 g/m2 under GST classification. This code helps businesses identify Weighing more than 150 g/m2 correctly for billing, taxation, and trade. With HSN Code 48059200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Weighing more than 150 g/m2.
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HSN Code 48059200 relates to the following description.
Description of Goods
Other : Weighing more than 150 g/m2 but less than 225 g/m2
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%
Weighing more than 150 g/m2 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 150 g/m2 or less
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 150 g/m2 or less
Other : Weighing 225 g/m2 or more
India’s Exports
FY 2024-25₹34 Cr
0.0009% of India’s total exports
India’s Imports
FY 2024-25₹432 Cr
0.0071% of India’s total imports
Trade Balance
FY 2024-25−₹398 Cr
Surplus rank #11757 of 12657 HSN codes
% of Sub-Chapter 4805
FY 2024-253.46%
Share of Sub-Chapter 4805’s total exports in FY 2024-25
Import side: 19.91% of Sub-Chapter 4805’s imports
Rank Within Sub-Chapter 4805
FY 2024-25#6 of 11
Position by export value among HSN codes in Sub-Chapter 4805
Import-side rank: #2 of 11
At a glance
−9.07%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#4142
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+277.82%
Peak Growth Year
FY 2020-21 · strongest single-year move
3.46%
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
−102.41
Exports
60.31 ₹ Cr
0.0026% share
— YoY
6.13% of Sub-Ch. 4805
Imports
162.72 ₹ Cr
0.0045% share
— YoY
14.38% of Sub-Ch. 4805
Balance
−118.76
Exports
39.86 ₹ Cr
0.0018% share
−33.91% YoY
4.02% of Sub-Ch. 4805
Imports
158.62 ₹ Cr
0.0047% share
−2.52% YoY
15.33% of Sub-Ch. 4805
Balance
−27.25
Exports
150.60 ₹ Cr
0.0070% share
+277.82% YoY
6.30% of Sub-Ch. 4805
Imports
177.85 ₹ Cr
0.0061% share
+12.12% YoY
19.00% of Sub-Ch. 4805
Balance
+137.50
Exports
417.06 ₹ Cr
0.0133% share
+176.93% YoY
11.11% of Sub-Ch. 4805
Imports
279.56 ₹ Cr
0.0061% share
+57.19% YoY
20.21% of Sub-Ch. 4805
Balance
−299.96
Exports
95.22 ₹ Cr
0.0026% share
−77.17% YoY
4.93% of Sub-Ch. 4805
Imports
395.18 ₹ Cr
0.0069% share
+41.36% YoY
19.99% of Sub-Ch. 4805
Balance
−343.12
Exports
23.54 ₹ Cr
0.0007% share
−75.28% YoY
1.85% of Sub-Ch. 4805
Imports
366.66 ₹ Cr
0.0065% share
−7.22% YoY
19.65% of Sub-Ch. 4805
Balance
−398.06
Exports
34.08 ₹ Cr
0.0009% share
+44.77% YoY
3.46% of Sub-Ch. 4805
Imports
432.14 ₹ Cr
0.0071% share
+17.86% YoY
19.91% of Sub-Ch. 4805
CAGR · 7-Year
Exports
−9.07% /yr
Imports
17.68% /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 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.
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.
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.
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.
India's imports under HSN Code 48059200 have grown at 17.68% CAGR, reaching ₹432.14 Crore in FY 2024-25.
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).
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 48059200 and GST compliance.
It includes Other | Weighing 225 G/M2 Or More
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.
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.
Under HSN 48059200, Weighing more than 150 g/m2 attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.