--- title: "HSN Code for Other Composite Paper/Paperboard | HSN 48070090 GST Rate" description: "Find HSN and GST Rates for 48070090 related to Other Composite Paper/Paperboard with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48070090/" --- # HSN Code 48070090: Other Composite Paper/Paperboard - [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 4807: Composite paper & paperboard](https://busy.in/hsn/sub-chapter-4807/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48070090 ? It includes Corrugated paper and board ### How much GST applies to Other Composite Paper/Paperboard? Under HSN 48070090, Other Composite Paper/Paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Composite Paper/Paperboard is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Composite Paper/Paperboard; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Composite Paper/Paperboard? 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 Composite Paper/Paperboard? 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 Composite Paper/Paperboard? 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 48070090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹24 Cr (+93.72% YoY) — 0.0006% of India's total exports - Imports: ₹72 Cr (+53.93% YoY) — 0.0012% of India's total imports - Trade balance: −₹49 Cr (Deficit); surplus rank #10228 of 12657 HSN codes - Share of Sub-Chapter 4807: 86.11% of its exports; import side 97.85% - Rank within Sub-Chapter 4807: #1 of 2 by export value; import-side #1 ### Key metrics - Export CAGR: 14.50% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4632 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +443.24% in FY 2021-22 - Contribution to Sub-Ch. 4807: 86.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48070090 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. 4807 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4807 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 10.54 | 0.0005% | — | 96.88% | 30.63 | 0.0009% | — | 98.20% | −20.09 | #4931 | | FY 2019-20 | 6.52 | 0.0003% | −38.14% | 92.75% | 24.26 | 0.0007% | −20.80% | 94.84% | −17.74 | #5525 | | FY 2020-21 | 4.07 | 0.0002% | −37.58% | 90.65% | 19.83 | 0.0007% | −18.26% | 100.00% | −15.76 | #6172 | | FY 2021-22 | 22.11 | 0.0007% | +443.24% | 93.29% | 22.15 | 0.0005% | +11.70% | 97.88% | −0.04 | #4468 | | FY 2022-23 | 16.37 | 0.0005% | −25.96% | 93.12% | 55.67 | 0.0010% | +151.33% | 97.94% | −39.30 | #4946 | | FY 2023-24 | 12.26 | 0.0003% | −25.11% | 82.28% | 47.02 | 0.0008% | −15.54% | 97.31% | −34.76 | #5448 | | FY 2024-25 | 23.75 | 0.0006% | +93.72% | 86.11% | 72.38 | 0.0012% | +53.93% | 97.85% | −48.63 | #4632 | - CAGR (7-year): exports 14.50%/yr, imports 15.41%/yr (consistently Deficit) ## Key trade insights: HSN Code 48070090 export-import analysis ### Consistent export growth: 14.50% CAGR over 7 years India's exports under HSN Code 48070090 have grown at a compound annual rate of 14.50% over 7 fiscal years, rising from ₹10.54 Crore in FY 2018-19 to ₹23.75 Crore in FY 2024-25. ### HSN Code 48070090 ranked #4632 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48070090 ranks #4632 out of 12657 HSN codes by total export value. Within Sub-Chapter 4807, it ranks #1 of 2. By trade surplus, it ranks #10228 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48070090 exports The strongest single-year export movement for HSN Code 48070090 was recorded in FY 2021-22, when exports surged by 443.24% over the prior year. ### India records a trade deficit of ₹48.63 Crore in HSN Code 48070090 goods In FY 2024-25, India's imports of ₹72.38 Cr exceeded exports of ₹23.75 Cr, resulting in a trade deficit of ₹48.63 Crore — ranking #10228 of 12657 by surplus magnitude. ### Import growth of 15.41% CAGR signals rising demand for Other Composite Paper/Paperboard India's imports under HSN Code 48070090 have grown at 15.41% CAGR, reaching ₹72.38 Crore in FY 2024-25. ### HSN Code 48070090 contributes 86.11% of Sub-Chapter 4807 exports — ranked #1 Among the 2 HSN codes under Sub-Chapter 4807, HSN Code 48070090 ranks #1 by export value — accounting for 86.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 97.85% share (rank #1). ## Related HSN Codes in Sub-Chapter 4807 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 48070090: Other Composite Paper/Paperboard (this hsn code) | ₹24 Cr | | #2 | [HSN Code 48070010: Composite paper: Straw board](https://busy.in/hsn/hsn-48070010/) | ₹4 Cr |