--- title: "HSN Code for Other Paper And Paperboard | Multi-Ply | HSN 48109200 GST Rate" description: "Find HSN and GST Rates for 48109200 related to Other Paper And Paperboard | Multi-Ply with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48109200/" --- # HSN Code 48109200: Other Paper And Paperboard | Multi-Ply - [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 | | --- | --- | --- | --- | --- | | Other paper and paperboard : Multi-ply | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48109200 ? It includes Other Paper And Paperboard | Other ### How should mixed supplies be billed when Other Paper And Paperboard / Multi-Ply is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Paper And Paperboard / Multi-Ply; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Paper And Paperboard / Multi-Ply? 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. ### How much GST applies to Other Paper And Paperboard / Multi-Ply? Under HSN 48109200, Other Paper And Paperboard / Multi-Ply attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Paper And Paperboard / Multi-Ply? 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 Other Paper And Paperboard / Multi-Ply? 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. ### Can we claim ITC on inputs used to trade Other Paper And Paperboard / Multi-Ply? 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 48109200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,433 Cr (+14.21% YoY) — 0.0389% of India's total exports - Imports: ₹1,592 Cr (+126.73% YoY) — 0.0262% of India's total imports - Trade balance: −₹159 Cr (Deficit); surplus rank #11152 of 12657 HSN codes - Share of Sub-Chapter 4810: 42.98% of its exports; import side 21.06% - Rank within Sub-Chapter 4810: #1 of 22 by export value; import-side #2 ### Key metrics - Export CAGR: 22.59% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #382 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +169.34% in FY 2021-22 - Contribution to Sub-Ch. 4810: 42.98% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48109200 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 | 422.12 | 0.0185% | — | 25.27% | 192.93 | 0.0054% | — | 4.11% | +229.19 | #758 | | FY 2019-20 | 715.67 | 0.0325% | +69.54% | 32.41% | 321.01 | 0.0096% | +66.39% | 7.30% | +394.66 | #470 | | FY 2020-21 | 989.15 | 0.0460% | +38.21% | 38.34% | 238.37 | 0.0082% | −25.74% | 8.20% | +750.78 | #362 | | FY 2021-22 | 2,664.16 | 0.0849% | +169.34% | 51.42% | 198.71 | 0.0043% | −16.64% | 5.30% | +2,465.45 | #171 | | FY 2022-23 | 2,335.21 | 0.0645% | −12.35% | 48.31% | 593.34 | 0.0103% | +198.60% | 9.66% | +1,741.87 | #209 | | FY 2023-24 | 1,254.50 | 0.0347% | −46.28% | 40.71% | 702.03 | 0.0125% | +18.32% | 11.64% | +552.47 | #404 | | FY 2024-25 | 1,432.73 | 0.0389% | +14.21% | 42.98% | 1,591.73 | 0.0262% | +126.73% | 21.06% | −159.00 | #382 | - CAGR (7-year): exports 22.59%/yr, imports 42.15%/yr (consistently Deficit) ## Key trade insights: HSN Code 48109200 export-import analysis ### Consistent export growth: 22.59% CAGR over 7 years India's exports under HSN Code 48109200 have grown at a compound annual rate of 22.59% over 7 fiscal years, rising from ₹422.12 Crore in FY 2018-19 to ₹1,432.73 Crore in FY 2024-25. ### HSN Code 48109200 ranked #382 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48109200 ranks #382 out of 12657 HSN codes by total export value. Within Sub-Chapter 4810, it ranks #1 of 22. By trade surplus, it ranks #11152 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48109200 exports The strongest single-year export movement for HSN Code 48109200 was recorded in FY 2021-22, when exports surged by 169.34% over the prior year. ### India records a trade deficit of ₹159.00 Crore in HSN Code 48109200 goods In FY 2024-25, India's imports of ₹1,591.73 Cr exceeded exports of ₹1,432.73 Cr, resulting in a trade deficit of ₹159.00 Crore — ranking #11152 of 12657 by surplus magnitude. ### Import growth of 42.15% CAGR signals rising demand for Other Paper And Paperboard | Multi-Ply India's imports under HSN Code 48109200 have grown at 42.15% CAGR, reaching ₹1,591.73 Crore in FY 2024-25. ### HSN Code 48109200 contributes 42.98% of Sub-Chapter 4810 exports — ranked #1 Among the 22 HSN codes under Sub-Chapter 4810, HSN Code 48109200 ranks #1 by export value — accounting for 42.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 21.06% share (rank #2). ## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-48102900/) | ₹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 |