--- title: "HSN Code for Other Paper And Paperboard | Other | HSN 48109900 GST Rate" description: "Find HSN and GST Rates for 48109900 related to Other Paper And Paperboard | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48109900/" --- # HSN Code 48109900: Other Paper And Paperboard | Other - [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 : other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48109900 ? It includes Tarred/asphalted paper and paperboard ### Does packaging or labelling change the GST for Other Paper And Paperboard / Other? 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 Other Paper And Paperboard / Other 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 / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Paper And Paperboard / Other? 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 / Other? Under HSN 48109900, Other Paper And Paperboard / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other Paper And Paperboard / Other? 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 48109900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹960 Cr (+16.65% YoY) — 0.0261% of India's total exports - Imports: ₹321 Cr (+13.75% YoY) — 0.0053% of India's total imports - Trade balance: ₹639 Cr (Surplus); surplus rank #504 of 12657 HSN codes - Share of Sub-Chapter 4810: 28.80% of its exports; import side 4.25% - Rank within Sub-Chapter 4810: #2 of 22 by export value; import-side #8 ### Key metrics - Export CAGR: 13.10% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #545 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +81.13% in FY 2021-22 - Contribution to Sub-Ch. 4810: 28.80% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48109900 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 | 458.73 | 0.0201% | — | 27.46% | 135.05 | 0.0038% | — | 2.88% | +323.68 | #700 | | FY 2019-20 | 498.52 | 0.0226% | +8.67% | 22.58% | 125.90 | 0.0038% | −6.78% | 2.86% | +372.62 | #647 | | FY 2020-21 | 640.43 | 0.0298% | +28.47% | 24.83% | 95.23 | 0.0033% | −24.36% | 3.28% | +545.20 | #542 | | FY 2021-22 | 1,160.04 | 0.0370% | +81.13% | 22.39% | 111.38 | 0.0024% | +16.96% | 2.97% | +1,048.66 | #417 | | FY 2022-23 | 1,083.30 | 0.0299% | −6.62% | 22.41% | 263.07 | 0.0046% | +136.19% | 4.28% | +820.23 | #467 | | FY 2023-24 | 822.98 | 0.0227% | −24.03% | 26.71% | 282.23 | 0.0050% | +7.28% | 4.68% | +540.75 | #606 | | FY 2024-25 | 960.00 | 0.0261% | +16.65% | 28.80% | 321.03 | 0.0053% | +13.75% | 4.25% | +638.97 | #545 | - CAGR (7-year): exports 13.10%/yr, imports 15.52%/yr (consistently Surplus) ## Key trade insights: HSN Code 48109900 export-import analysis ### Consistent export growth: 13.10% CAGR over 7 years India's exports under HSN Code 48109900 have grown at a compound annual rate of 13.10% over 7 fiscal years, rising from ₹458.73 Crore in FY 2018-19 to ₹960.00 Crore in FY 2024-25. ### HSN Code 48109900 ranked #545 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48109900 ranks #545 out of 12657 HSN codes by total export value. Within Sub-Chapter 4810, it ranks #2 of 22. By trade surplus, it ranks #504 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48109900 exports The strongest single-year export movement for HSN Code 48109900 was recorded in FY 2021-22, when exports surged by 81.13% over the prior year. ### India maintains a trade surplus of ₹638.97 Crore in HSN Code 48109900 goods In FY 2024-25, India's exports of ₹960.00 Cr exceeded imports of ₹321.03 Cr, resulting in a trade surplus of ₹638.97 Crore — ranking #504 of 12657 by surplus magnitude. ### Import growth of 15.52% CAGR signals rising demand for Other Paper And Paperboard | Other India's imports under HSN Code 48109900 have grown at 15.52% CAGR, reaching ₹321.03 Crore in FY 2024-25. ### HSN Code 48109900 contributes 28.80% of Sub-Chapter 4810 exports — ranked #2 Among the 22 HSN codes under Sub-Chapter 4810, HSN Code 48109900 ranks #2 by export value — accounting for 28.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.25% share (rank #8). ## 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 (this hsn code) | ₹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 |