HSN Code 48099000 represents Paper and Paperboard Articles for Other Uses under GST classification. This code helps businesses identify Paper and Paperboard Articles for Other Uses correctly for billing, taxation, and trade. With HSN Code 48099000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Paper and Paperboard Articles for Other Uses.
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HSN Code 48099000 relates to the following description.
Description of Goods
other
Chapter
48 - Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4809 - Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Paper and Paperboard Articles for Other Uses does not include products with the following descriptions.
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : manifold paper
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : other
Self-copy paper
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : manifold paper
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : other
Self-copy paper
India’s Exports
FY 2024-25₹5 Cr
0.0001% of India’s total exports
India’s Imports
FY 2024-25₹266 Cr
0.0044% of India’s total imports
Trade Balance
FY 2024-25−₹261 Cr
Surplus rank #11507 of 12657 HSN codes
% of Sub-Chapter 4809
FY 2024-2568.12%
Share of Sub-Chapter 4809’s total exports in FY 2024-25
Import side: 92.76% of Sub-Chapter 4809’s imports
Rank Within Sub-Chapter 4809
FY 2024-25#1 of 4
Position by export value among HSN codes in Sub-Chapter 4809
Import-side rank: #1 of 4
At a glance
12.04%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#6538
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+108.66%
Peak Growth Year
FY 2024-25 · strongest single-year move
68.12%
Contribution to Sub-Ch. 4809
Share of Sub-Chapter 4809 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
−47.35
Exports
2.68 ₹ Cr
0.0001% share
— YoY
59.56% of Sub-Ch. 4809
Imports
50.03 ₹ Cr
0.0014% share
— YoY
82.98% of Sub-Ch. 4809
Balance
−41.19
Exports
2.94 ₹ Cr
0.0001% share
+9.70% YoY
66.52% of Sub-Ch. 4809
Imports
44.13 ₹ Cr
0.0013% share
−11.79% YoY
82.39% of Sub-Ch. 4809
Balance
−20.07
Exports
2.64 ₹ Cr
0.0001% share
−10.20% YoY
50.48% of Sub-Ch. 4809
Imports
22.71 ₹ Cr
0.0008% share
−48.54% YoY
74.46% of Sub-Ch. 4809
Balance
−27.24
Exports
2.65 ₹ Cr
0.0001% share
+0.38% YoY
37.43% of Sub-Ch. 4809
Imports
29.89 ₹ Cr
0.0007% share
+31.62% YoY
71.66% of Sub-Ch. 4809
Balance
−45.83
Exports
3.27 ₹ Cr
0.0001% share
+23.40% YoY
53.69% of Sub-Ch. 4809
Imports
49.10 ₹ Cr
0.0009% share
+64.27% YoY
69.21% of Sub-Ch. 4809
Balance
−63.23
Exports
2.54 ₹ Cr
0.0001% share
−22.32% YoY
50.20% of Sub-Ch. 4809
Imports
65.77 ₹ Cr
0.0012% share
+33.95% YoY
77.01% of Sub-Ch. 4809
Balance
−260.80
Exports
5.30 ₹ Cr
0.0001% share
+108.66% YoY
68.12% of Sub-Ch. 4809
Imports
266.10 ₹ Cr
0.0044% share
+304.59% YoY
92.76% of Sub-Ch. 4809
CAGR · 7-Year
Exports
12.04% /yr
Imports
32.12% /yr
reference, FY 2024-25
Export
₹7.78 Cr
Import
₹286.88 Cr
Trade Balance
−279.10
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.
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.
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.
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.
India's imports under HSN Code 48099000 have grown at 32.12% CAGR, reaching ₹266.10 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 48099000 and GST compliance.
It includes Imitation Art Paper
Under HSN 48099000, Paper and Paperboard Articles for Other Uses 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 Paper and Paperboard Articles for Other Uses; Nil for exempt items if applicable).
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.