--- title: "HSN Code for Light-Weight Coated Paper (Chemi-Mech. Pulp) | HSN 48102900 GST Rate" description: "Find HSN and GST Rates for 48102900 related to Light-Weight Coated Paper (Chemi-Mech. Pulp) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48102900/" --- # HSN Code 48102900: Light-Weight Coated Paper (Chemi-Mech. Pulp) - [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 4810: Kaolin coated paper](https://busy.in/hsn/sub-chapter-4810/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Paper and paperboard of a kind used for writing,printing or other graphic purposes, of which more than 10% by weight of the total fibre content more than 10% by weight of the total fibre content chemi-mechanical process : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48102900 ? It includes Kraft paper: Chemical process, ≤150 g/m2 ### How should mixed supplies be billed when Light-Weight Coated Paper (Chemi-Mech. Pulp) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Light-Weight Coated Paper (Chemi-Mech. Pulp); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Light-Weight Coated Paper (Chemi-Mech. Pulp)? 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 Light-Weight Coated Paper (Chemi-Mech. Pulp)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Light-Weight Coated Paper (Chemi-Mech. Pulp)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Light-Weight Coated Paper (Chemi-Mech. Pulp)? 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. ## India's trade performance: HSN Code 48102900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹80 Cr (−37.43% YoY) — 0.0022% of India's total exports - Imports: ₹816 Cr (+22.18% YoY) — 0.0134% of India's total imports - Trade balance: −₹736 Cr (Deficit); surplus rank #12099 of 12657 HSN codes - Share of Sub-Chapter 4810: 2.39% of its exports; import side 10.80% - Rank within Sub-Chapter 4810: #6 of 22 by export value; import-side #4 ### Key metrics - Export CAGR: 10.68% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2977 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +146.03% in FY 2019-20 - Contribution to Sub-Ch. 4810: 2.39% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48102900 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. 4810 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4810 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 43.28 | 0.0019% | — | 2.59% | 373.10 | 0.0104% | — | 7.95% | −329.82 | #3081 | | FY 2019-20 | 106.48 | 0.0048% | +146.03% | 4.82% | 461.81 | 0.0138% | +23.78% | 10.50% | −355.33 | #1941 | | FY 2020-21 | 149.13 | 0.0069% | +40.05% | 5.78% | 249.43 | 0.0086% | −45.99% | 8.58% | −100.30 | #1662 | | FY 2021-22 | 180.24 | 0.0057% | +20.86% | 3.48% | 410.89 | 0.0090% | +64.73% | 10.96% | −230.65 | #1756 | | FY 2022-23 | 181.99 | 0.0050% | +0.97% | 3.77% | 769.58 | 0.0134% | +87.30% | 12.53% | −587.59 | #1832 | | FY 2023-24 | 127.13 | 0.0035% | −30.14% | 4.13% | 667.81 | 0.0119% | −13.22% | 11.08% | −540.68 | #2291 | | FY 2024-25 | 79.55 | 0.0022% | −37.43% | 2.39% | 815.95 | 0.0134% | +22.18% | 10.80% | −736.40 | #2977 | - CAGR (7-year): exports 10.68%/yr, imports 13.93%/yr (consistently Deficit) ## Key trade insights: HSN Code 48102900 export-import analysis ### Consistent export growth: 10.68% CAGR over 7 years India's exports under HSN Code 48102900 have grown at a compound annual rate of 10.68% over 7 fiscal years, rising from ₹43.28 Crore in FY 2018-19 to ₹79.55 Crore in FY 2024-25. ### HSN Code 48102900 ranked #2977 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48102900 ranks #2977 out of 12657 HSN codes by total export value. Within Sub-Chapter 4810, it ranks #6 of 22. By trade surplus, it ranks #12099 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 48102900 exports The strongest single-year export movement for HSN Code 48102900 was recorded in FY 2019-20, when exports surged by 146.03% over the prior year. ### India records a trade deficit of ₹736.40 Crore in HSN Code 48102900 goods In FY 2024-25, India's imports of ₹815.95 Cr exceeded exports of ₹79.55 Cr, resulting in a trade deficit of ₹736.40 Crore — ranking #12099 of 12657 by surplus magnitude. ### Import growth of 13.93% CAGR signals rising demand for Light-Weight Coated Paper (Chemi-Mech. Pulp) India's imports under HSN Code 48102900 have grown at 13.93% CAGR, reaching ₹815.95 Crore in FY 2024-25. ### HSN Code 48102900 contributes 2.39% of Sub-Chapter 4810 exports — ranked #6 Among the 22 HSN codes under Sub-Chapter 4810, HSN Code 48102900 ranks #6 by export value — accounting for 2.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.80% share (rank #4). ## Related HSN Codes in Sub-Chapter 4810 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 48109200: Other Paper And Paperboard \| Multi-Ply](https://busy.in/hsn/hsn-48109200/) | ₹1,433 Cr | | #2 | [HSN Code 48109900: Other Paper And Paperboard \| Other](https://busy.in/hsn/hsn-48109900/) | ₹960 Cr | | #3 | [HSN Code 48101990: Paper For Writing (Other)](https://busy.in/hsn/hsn-48101990/) | ₹462 Cr | | #4 | [HSN Code 48101390: Paper For Printing (Rolls)](https://busy.in/hsn/hsn-48101390/) | ₹223 Cr | | #5 | [HSN Code 48101920: Art Paper](https://busy.in/hsn/hsn-48101920/) | ₹115 Cr | | #6 | HSN Code 48102900: Light-Weight Coated Paper (Chemi-Mech. Pulp) (this hsn code) | ₹80 Cr | | #7 | [HSN Code 48101320: Art paper](https://busy.in/hsn/hsn-48101320/) | ₹28 Cr | | #8 | [HSN Code 48103990: Other Kraft Paper/Board](https://busy.in/hsn/hsn-48103990/) | ₹26 Cr | | #9 | [HSN Code 48102200: Paint/Distemper/Varnish Brushes (excl. 9603 30)](https://busy.in/hsn/hsn-48102200/) | ₹3 Cr | | #10 | [HSN Code 48101310: Imitation Art Paper](https://busy.in/hsn/hsn-48101310/) | ₹1 Cr |