HSN Code 48109900 represents Other Paper And Paperboard | Other under GST classification. This code helps businesses identify Other Paper And Paperboard | Other correctly for billing, taxation, and trade. With HSN Code 48109900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Paper And Paperboard | Other.
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HSN Code 48109900 relates to the following description.
Paper and paperboard; articles of paper pulp of paper or of paperboard
Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface – coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size
Other paper and paperboard : other
6%
6%
12%
0%
Description of Goods
Other paper and paperboard : other
Chapter
48 - Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4810 - Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface – coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size
CGST
6%
SGST
6%
IGST
12%
CESS
0%
Other Paper And Paperboard | Other does not include products with the following descriptions.
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In rolls : Imitation art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In rolls : Art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :In rolls :Chrome paper or paperboard
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :In rolls :other
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Imitation art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :Chrome paper or paperboard
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Other
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other: Imitation art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other: Art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other: Chrome paper or paperboard
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other: Other
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 : Light-weight coated paper
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
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : other : Insulating paper
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : other: Electric insulating press board
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : other:Insulation boards (homogenous)
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : other: other
Other paper and paperboard : Multi-ply
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In rolls : Imitation art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In rolls : Art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :In rolls :Chrome paper or paperboard
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :In rolls :other
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Imitation art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :Chrome paper or paperboard
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Other
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other: Imitation art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other: Art paper
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other: Chrome paper or paperboard
containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other: Other
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 : Light-weight coated paper
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
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : other : Insulating paper
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : other: Electric insulating press board
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : other:Insulation boards (homogenous)
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : other: other
Other paper and paperboard : Multi-ply
India’s Exports
FY 2024-25₹960 Cr
0.0261% of India’s total exports
India’s Imports
FY 2024-25₹321 Cr
0.0053% of India’s total imports
Trade Balance
FY 2024-25₹639 Cr
Surplus rank #504 of 12657 HSN codes
% of Sub-Chapter 4810
FY 2024-2528.80%
Share of Sub-Chapter 4810’s total exports in FY 2024-25
Import side: 4.25% of Sub-Chapter 4810’s imports
Rank Within Sub-Chapter 4810
FY 2024-25#2 of 22
Position by export value among HSN codes in Sub-Chapter 4810
Import-side rank: #8 of 22
At a glance
13.10%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#545
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+81.13%
Peak Growth Year
FY 2021-22 · strongest single-year move
28.80%
Contribution to Sub-Ch. 4810
Share of Sub-Chapter 4810 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
+323.68
Exports
458.73 ₹ Cr
0.0201% share
— YoY
27.46% of Sub-Ch. 4810
Imports
135.05 ₹ Cr
0.0038% share
— YoY
2.88% of Sub-Ch. 4810
Balance
+372.62
Exports
498.52 ₹ Cr
0.0226% share
+8.67% YoY
22.58% of Sub-Ch. 4810
Imports
125.90 ₹ Cr
0.0038% share
−6.78% YoY
2.86% of Sub-Ch. 4810
Balance
+545.20
Exports
640.43 ₹ Cr
0.0298% share
+28.47% YoY
24.83% of Sub-Ch. 4810
Imports
95.23 ₹ Cr
0.0033% share
−24.36% YoY
3.28% of Sub-Ch. 4810
Balance
+1,048.66
Exports
1,160.04 ₹ Cr
0.0370% share
+81.13% YoY
22.39% of Sub-Ch. 4810
Imports
111.38 ₹ Cr
0.0024% share
+16.96% YoY
2.97% of Sub-Ch. 4810
Balance
+820.23
Exports
1,083.30 ₹ Cr
0.0299% share
−6.62% YoY
22.41% of Sub-Ch. 4810
Imports
263.07 ₹ Cr
0.0046% share
+136.19% YoY
4.28% of Sub-Ch. 4810
Balance
+540.75
Exports
822.98 ₹ Cr
0.0227% share
−24.03% YoY
26.71% of Sub-Ch. 4810
Imports
282.23 ₹ Cr
0.0050% share
+7.28% YoY
4.68% of Sub-Ch. 4810
Balance
+638.97
Exports
960.00 ₹ Cr
0.0261% share
+16.65% YoY
28.80% of Sub-Ch. 4810
Imports
321.03 ₹ Cr
0.0053% share
+13.75% YoY
4.25% of Sub-Ch. 4810
CAGR · 7-Year
Exports
13.10% /yr
Imports
15.52% /yr
reference, FY 2024-25
Export
₹3,333.82 Cr
Import
₹7,557.45 Cr
Trade Balance
−4,223.63
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.
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.
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.
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.
India's imports under HSN Code 48109900 have grown at 15.52% CAGR, reaching ₹321.03 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 48109900 and GST compliance.
It includes Tarred/asphalted paper and paperboard
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.
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).
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.
Under HSN 48109900, Other Paper And Paperboard / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.