---
title: "HSN Code for Tarred/asphalted paper and paperboard | HSN 48111000 GST Rate"
description: "Find HSN and GST Rates for 48111000 related to Tarred/asphalted paper and paperboard with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48111000/"
---

# HSN Code 48111000: Tarred/asphalted paper and paperboard

- [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 4811: Coated paper](https://busy.in/hsn/sub-chapter-4811/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Tarred, bituminised or asphalted paper and paperboard | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48111000 ?

It includes Self-adhesive paper and paperboard

### Can we claim ITC on inputs used to trade Tarred/asphalted paper and paperboard?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Tarred/asphalted paper and paperboard?

Under HSN 48111000, Tarred/asphalted paper and paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Tarred/asphalted paper and paperboard?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Tarred/asphalted paper and paperboard?

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.

### Does packaging or labelling change the GST for 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.

## India's trade performance: HSN Code 48111000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−31.41% YoY) — 0.0000% of India's total exports
- Imports: ₹4 Cr (−50.26% YoY) — 0.0001% of India's total imports
- Trade balance: −₹3 Cr (Deficit); surplus rank #8376 of 12657 HSN codes
- Share of Sub-Chapter 4811: 0.03% of its exports; import side 0.10%
- Rank within Sub-Chapter 4811: #14 of 22 by export value; import-side #15

### Key metrics

- Export CAGR: -20.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8400 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +233.33% in FY 2021-22
- Contribution to Sub-Ch. 4811: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48111000

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. 4811 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4811 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.29 | 0.0001% | — | 0.29% | 15.32 | 0.0004% | — | 0.58% | −12.03 | #6365 |
| FY 2019-20 | 1.62 | 0.0001% | −50.76% | 0.15% | 11.17 | 0.0003% | −27.09% | 0.46% | −9.55 | #7139 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −81.48% | 0.03% | 1.67 | 0.0001% | −85.05% | 0.08% | −1.37 | #8607 |
| FY 2021-22 | 1.00 | 0.0000% | +233.33% | 0.06% | 2.36 | 0.0001% | +41.32% | 0.08% | −1.36 | #7976 |
| FY 2022-23 | 1.11 | 0.0000% | +11.00% | 0.05% | 4.06 | 0.0001% | +72.03% | 0.11% | −2.95 | #8010 |
| FY 2023-24 | 1.21 | 0.0000% | +9.01% | 0.06% | 7.80 | 0.0001% | +92.12% | 0.21% | −6.59 | #8073 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −31.41% | 0.03% | 3.88 | 0.0001% | −50.26% | 0.10% | −3.05 | #8400 |

- CAGR (7-year): exports -20.51%/yr, imports -20.46%/yr (consistently Deficit)

## Key trade insights: HSN Code 48111000 export-import analysis

### Export decline: -20.51% CAGR over 7 years

India's exports under HSN Code 48111000 have declined at a compound annual rate of -20.51% over 7 fiscal years, falling from ₹3.29 Crore in FY 2018-19 to ₹0.83 Crore in FY 2024-25.

### HSN Code 48111000 ranked #8400 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48111000 ranks #8400 out of 12657 HSN codes by total export value. Within Sub-Chapter 4811, it ranks #14 of 22. By trade surplus, it ranks #8376 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48111000 exports

The strongest single-year export movement for HSN Code 48111000 was recorded in FY 2021-22, when exports surged by 233.33% over the prior year.

### India records a trade deficit of ₹3.05 Crore in HSN Code 48111000 goods

In FY 2024-25, India's imports of ₹3.88 Cr exceeded exports of ₹0.83 Cr, resulting in a trade deficit of ₹3.05 Crore — ranking #8376 of 12657 by surplus magnitude.

### Import growth of -20.46% CAGR signals stable import dependency for Tarred/asphalted paper and paperboard

India's imports under HSN Code 48111000 have grown at -20.46% CAGR, reaching ₹3.88 Crore in FY 2024-25.

### HSN Code 48111000 contributes 0.03% of Sub-Chapter 4811 exports — ranked #14

Among the 22 HSN codes under Sub-Chapter 4811, HSN Code 48111000 ranks #14 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #15).

## Related HSN Codes in Sub-Chapter 4811

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48115910: Aseptic Packaging Paper](https://busy.in/hsn/hsn-48115910/) | ₹1,169 Cr |
| #2 | [HSN Code 48114100: Self-adhesive paper and paperboard](https://busy.in/hsn/hsn-48114100/) | ₹609 Cr |
| #3 | [HSN Code 48119099: Other Paper/Paperboard](https://busy.in/hsn/hsn-48119099/) | ₹264 Cr |
| #4 | [HSN Code 48114900: Gummed or adhesive paper and paperboard : other](https://busy.in/hsn/hsn-48114900/) | ₹224 Cr |
| #5 | [HSN Code 48115990: Paper and Paperboard Products Not Elsewhere Classified](https://busy.in/hsn/hsn-48115990/) | ₹191 Cr |
| #6 | [HSN Code 48115190: Aseptic Packaging Paper (more than 150g/m2)](https://busy.in/hsn/hsn-48115190/) | ₹177 Cr |
| #7 | [HSN Code 48119091: Grape Guard Paper](https://busy.in/hsn/hsn-48119091/) | ₹44 Cr |
| #8 | [HSN Code 48115110: Other Bleached Plastic-Coated Paper](https://busy.in/hsn/hsn-48115110/) | ₹14 Cr |
| #9 | [HSN Code 48116000: Kraft Paper and Paperboard Sheets](https://busy.in/hsn/hsn-48116000/) | ₹13 Cr |
| #10 | [HSN Code 48119096: Wallpaper Wall Coverings Plaiting Material](https://busy.in/hsn/hsn-48119096/) | ₹4 Cr |
| #14 | HSN Code 48111000: Tarred/asphalted paper and paperboard (this hsn code) | < ₹1 Crore |