---
title: "HSN Code for Corrugated paper and board | HSN 48081000 GST Rate"
description: "Find HSN and GST Rates for 48081000 related to Corrugated paper and board with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48081000/"
---

# HSN Code 48081000: Corrugated paper and board

- [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 4808: Corrugated Or Creped Paper](https://busy.in/hsn/sub-chapter-4808/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Corrugated paper and paperboard, whether or not perforated | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48081000 ?

It includes Sack Creped Kraft Paper

### Does packaging or labelling change the GST for Corrugated paper and board?

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 should mixed supplies be billed when Corrugated paper and board is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Corrugated paper and board; Nil for exempt items if applicable).

### Any common misclassification issue with Corrugated paper and board?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Corrugated paper and board?

Under HSN 48081000, Corrugated paper and board attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Corrugated paper and board?

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.

## India's trade performance: HSN Code 48081000 (FY 2024-25)

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

- Exports: ₹7 Cr (+12.12% YoY) — 0.0002% of India's total exports
- Imports: ₹23 Cr (+58.88% YoY) — 0.0004% of India's total imports
- Trade balance: −₹16 Cr (Deficit); surplus rank #9400 of 12657 HSN codes
- Share of Sub-Chapter 4808: 17.99% of its exports; import side 15.84%
- Rank within Sub-Chapter 4808: #2 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: 7.59% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6148 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +168.29% in FY 2023-24
- Contribution to Sub-Ch. 4808: 17.99% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48081000

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. 4808 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4808 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.77 | 0.0002% | — | 14.67% | 3.05 | 0.0001% | — | 6.10% | +1.72 | #5919 |
| FY 2019-20 | 8.73 | 0.0004% | +83.02% | 30.58% | 3.66 | 0.0001% | +20.00% | 7.87% | +5.07 | #5192 |
| FY 2020-21 | 3.05 | 0.0001% | −65.06% | 11.89% | 2.15 | 0.0001% | −41.26% | 3.40% | +0.90 | #6537 |
| FY 2021-22 | 6.46 | 0.0002% | +111.80% | 21.42% | 1.16 | 0.0000% | −46.05% | 1.12% | +5.30 | #6039 |
| FY 2022-23 | 2.46 | 0.0001% | −61.92% | 9.79% | 4.36 | 0.0001% | +275.86% | 4.48% | −1.90 | #7209 |
| FY 2023-24 | 6.60 | 0.0002% | +168.29% | 14.09% | 14.69 | 0.0003% | +236.93% | 11.01% | −8.09 | #6228 |
| FY 2024-25 | 7.40 | 0.0002% | +12.12% | 17.99% | 23.34 | 0.0004% | +58.88% | 15.84% | −15.94 | #6148 |

- CAGR (7-year): exports 7.59%/yr, imports 40.38%/yr (consistently Deficit)

## Key trade insights: HSN Code 48081000 export-import analysis

### Consistent export growth: 7.59% CAGR over 7 years

India's exports under HSN Code 48081000 have grown at a compound annual rate of 7.59% over 7 fiscal years, rising from ₹4.77 Crore in FY 2018-19 to ₹7.40 Crore in FY 2024-25.

### HSN Code 48081000 ranked #6148 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48081000 ranks #6148 out of 12657 HSN codes by total export value. Within Sub-Chapter 4808, it ranks #2 of 4. By trade surplus, it ranks #9400 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 48081000 exports

The strongest single-year export movement for HSN Code 48081000 was recorded in FY 2023-24, when exports surged by 168.29% over the prior year.

### India records a trade deficit of ₹15.94 Crore in HSN Code 48081000 goods

In FY 2024-25, India's imports of ₹23.34 Cr exceeded exports of ₹7.40 Cr, resulting in a trade deficit of ₹15.94 Crore — ranking #9400 of 12657 by surplus magnitude.

### Import growth of 40.38% CAGR signals rising demand for Corrugated paper and board

India's imports under HSN Code 48081000 have grown at 40.38% CAGR, reaching ₹23.34 Crore in FY 2024-25.

### HSN Code 48081000 contributes 17.99% of Sub-Chapter 4808 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 4808, HSN Code 48081000 ranks #2 by export value — accounting for 17.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.84% share (rank #2).

## Related HSN Codes in Sub-Chapter 4808

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48089000: Kraft Paper, Creped or Crinkled: Embossed or Perforated Other](https://busy.in/hsn/hsn-48089000/) | ₹28 Cr |
| #2 | HSN Code 48081000: Corrugated paper and board (this hsn code) | ₹7 Cr |
| #3 | [HSN Code 48084090: Other Creped Kraft Paper](https://busy.in/hsn/hsn-48084090/) | ₹6 Cr |
| #4 | [HSN Code 48084010: Sack Creped Kraft Paper](https://busy.in/hsn/hsn-48084010/) | < ₹1 Crore |