---
title: "HSN Code for Other | Weighing 225 G/M2 Or More | HSN 48059300 GST Rate"
description: "Find HSN and GST Rates for 48059300 related to Other | Weighing 225 G/M2 Or More with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48059300/"
---

# HSN Code 48059300: Other | Weighing 225 G/M2 Or More

- [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 225 g/m2 or more | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48059300 ?

It includes Vegetable Parchment

### How should mixed supplies be billed when Other / Weighing 225 G/M2 Or More is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Weighing 225 G/M2 Or More; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for 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.

### Does packaging or labelling change the GST for Other / Weighing 225 G/M2 Or More?

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.

### Any common misclassification issue with Other / Weighing 225 G/M2 Or More?

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 Other / Weighing 225 G/M2 Or More?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Other / Weighing 225 G/M2 Or More?

Under HSN 48059300, Other / Weighing 225 G/M2 Or More attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 48059300 (FY 2024-25)

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

- Exports: ₹124 Cr (+27.93% YoY) — 0.0034% of India's total exports
- Imports: ₹198 Cr (+52.34% YoY) — 0.0033% of India's total imports
- Trade balance: −₹75 Cr (Deficit); surplus rank #10560 of 12657 HSN codes
- Share of Sub-Chapter 4805: 12.57% of its exports; import side 9.13%
- Rank within Sub-Chapter 4805: #3 of 11 by export value; import-side #3

### Key metrics

- Export CAGR: 13.31% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2398 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +490.62% in FY 2020-21
- Contribution to Sub-Ch. 4805: 12.57% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48059300

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 | 58.40 | 0.0026% | — | 5.94% | 85.33 | 0.0024% | — | 7.54% | −26.93 | #2657 |
| FY 2019-20 | 55.22 | 0.0025% | −5.45% | 5.57% | 65.07 | 0.0019% | −23.74% | 6.29% | −9.85 | #2740 |
| FY 2020-21 | 326.14 | 0.0152% | +490.62% | 13.64% | 54.36 | 0.0019% | −16.46% | 5.81% | +271.78 | #951 |
| FY 2021-22 | 345.66 | 0.0110% | +5.99% | 9.21% | 78.46 | 0.0017% | +44.33% | 5.67% | +267.20 | #1158 |
| FY 2022-23 | 168.38 | 0.0047% | −51.29% | 8.72% | 109.75 | 0.0019% | +39.88% | 5.55% | +58.63 | #1904 |
| FY 2023-24 | 96.62 | 0.0027% | −42.62% | 7.61% | 130.07 | 0.0023% | +18.51% | 6.97% | −33.45 | #2628 |
| FY 2024-25 | 123.61 | 0.0034% | +27.93% | 12.57% | 198.15 | 0.0033% | +52.34% | 9.13% | −74.54 | #2398 |

- CAGR (7-year): exports 13.31%/yr, imports 15.08%/yr (consistently Deficit)

## Key trade insights: HSN Code 48059300 export-import analysis

### Consistent export growth: 13.31% CAGR over 7 years

India's exports under HSN Code 48059300 have grown at a compound annual rate of 13.31% over 7 fiscal years, rising from ₹58.40 Crore in FY 2018-19 to ₹123.61 Crore in FY 2024-25.

### HSN Code 48059300 ranked #2398 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48059300 ranks #2398 out of 12657 HSN codes by total export value. Within Sub-Chapter 4805, it ranks #3 of 11. By trade surplus, it ranks #10560 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 48059300 exports

The strongest single-year export movement for HSN Code 48059300 was recorded in FY 2020-21, when exports surged by 490.62% over the prior year.

### India records a trade deficit of ₹74.54 Crore in HSN Code 48059300 goods

In FY 2024-25, India's imports of ₹198.15 Cr exceeded exports of ₹123.61 Cr, resulting in a trade deficit of ₹74.54 Crore — ranking #10560 of 12657 by surplus magnitude.

### Import growth of 15.08% CAGR signals rising demand for Other | Weighing 225 G/M2 Or More

India's imports under HSN Code 48059300 have grown at 15.08% CAGR, reaching ₹198.15 Crore in FY 2024-25.

### HSN Code 48059300 contributes 12.57% of Sub-Chapter 4805 exports — ranked #3

Among the 11 HSN codes under Sub-Chapter 4805, HSN Code 48059300 ranks #3 by export value — accounting for 12.57% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.13% share (rank #3).

## 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 (this hsn code) | ₹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](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 |