--- title: "HSN Code for Paper and Paperboard Articles for Other Uses | HSN 48099000 GST Rate" description: "Find HSN and GST Rates for 48099000 related to Paper and Paperboard Articles for Other Uses with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48099000/" --- # HSN Code 48099000: Paper and Paperboard Articles for Other Uses - [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 4809: Carbon/self-copy paper, rolls/sheets](https://busy.in/hsn/sub-chapter-4809/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48099000 ? It includes Imitation Art Paper ### How much GST applies to Paper and Paperboard Articles for Other Uses? Under HSN 48099000, Paper and Paperboard Articles for Other Uses attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Paper and Paperboard Articles for Other Uses is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Paper and Paperboard Articles for Other Uses; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Paper and Paperboard Articles for Other Uses? 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. ### Do e‑way bill and e‑invoice apply for Paper and Paperboard Articles for Other Uses? 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. ### Can we claim ITC on inputs used to trade Paper and Paperboard Articles for Other Uses? 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 48099000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (+108.66% YoY) — 0.0001% of India's total exports - Imports: ₹266 Cr (+304.59% YoY) — 0.0044% of India's total imports - Trade balance: −₹261 Cr (Deficit); surplus rank #11507 of 12657 HSN codes - Share of Sub-Chapter 4809: 68.12% of its exports; import side 92.76% - Rank within Sub-Chapter 4809: #1 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: 12.04% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6538 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +108.66% in FY 2024-25 - Contribution to Sub-Ch. 4809: 68.12% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48099000 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. 4809 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4809 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.68 | 0.0001% | — | 59.56% | 50.03 | 0.0014% | — | 82.98% | −47.35 | #6610 | | FY 2019-20 | 2.94 | 0.0001% | +9.70% | 66.52% | 44.13 | 0.0013% | −11.79% | 82.39% | −41.19 | #6488 | | FY 2020-21 | 2.64 | 0.0001% | −10.20% | 50.48% | 22.71 | 0.0008% | −48.54% | 74.46% | −20.07 | #6687 | | FY 2021-22 | 2.65 | 0.0001% | +0.38% | 37.43% | 29.89 | 0.0007% | +31.62% | 71.66% | −27.24 | #7024 | | FY 2022-23 | 3.27 | 0.0001% | +23.40% | 53.69% | 49.10 | 0.0009% | +64.27% | 69.21% | −45.83 | #6910 | | FY 2023-24 | 2.54 | 0.0001% | −22.32% | 50.20% | 65.77 | 0.0012% | +33.95% | 77.01% | −63.23 | #7318 | | FY 2024-25 | 5.30 | 0.0001% | +108.66% | 68.12% | 266.10 | 0.0044% | +304.59% | 92.76% | −260.80 | #6538 | - CAGR (7-year): exports 12.04%/yr, imports 32.12%/yr (consistently Deficit) ## Key trade insights: HSN Code 48099000 export-import analysis ### Consistent export growth: 12.04% CAGR over 7 years India's exports under HSN Code 48099000 have grown at a compound annual rate of 12.04% over 7 fiscal years, rising from ₹2.68 Crore in FY 2018-19 to ₹5.30 Crore in FY 2024-25. ### HSN Code 48099000 ranked #6538 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48099000 ranks #6538 out of 12657 HSN codes by total export value. Within Sub-Chapter 4809, it ranks #1 of 4. By trade surplus, it ranks #11507 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 48099000 exports The strongest single-year export movement for HSN Code 48099000 was recorded in FY 2024-25, when exports surged by 108.66% over the prior year. ### India records a trade deficit of ₹260.80 Crore in HSN Code 48099000 goods In FY 2024-25, India's imports of ₹266.10 Cr exceeded exports of ₹5.30 Cr, resulting in a trade deficit of ₹260.80 Crore — ranking #11507 of 12657 by surplus magnitude. ### Import growth of 32.12% CAGR signals rising demand for Paper and Paperboard Articles for Other Uses India's imports under HSN Code 48099000 have grown at 32.12% CAGR, reaching ₹266.10 Crore in FY 2024-25. ### HSN Code 48099000 contributes 68.12% of Sub-Chapter 4809 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 4809, HSN Code 48099000 ranks #1 by export value — accounting for 68.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 92.76% share (rank #1). ## Related HSN Codes in Sub-Chapter 4809 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 48099000: Paper and Paperboard Articles for Other Uses (this hsn code) | ₹5 Cr | | #2 | [HSN Code 48092000: Self-Copy Paper](https://busy.in/hsn/hsn-48092000/) | ₹2 Cr | | — | [HSN Code 48091010: Other Carbon Copying Paper](https://busy.in/hsn/hsn-48091010/) | — | | — | [HSN Code 48091090: Thermal Paper Jumbo Rolls](https://busy.in/hsn/hsn-48091090/) | — |