--- title: "HSN Code for Gummed or adhesive paper and paperboard : other | HSN 48114900 GST Rate" description: "Find HSN and GST Rates for 48114900 related to Gummed or adhesive paper and paperboard : other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48114900/" --- # HSN Code 48114900: Gummed or adhesive 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 4811: Coated paper](https://busy.in/hsn/sub-chapter-4811/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Gummed or adhesive paper and paperboard : other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48114900 ? It includes Other Bleached Plastic-Coated Paper ### Does packaging or labelling change the GST for Gummed or adhesive 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 Gummed or adhesive 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 Gummed or adhesive paper and paperboard : other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Gummed or adhesive 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. ### Can we claim ITC on inputs used to trade Gummed or adhesive 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. ### Any common misclassification issue with Gummed or adhesive paper and paperboard : other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Gummed or adhesive paper and paperboard : other? Under HSN 48114900, Gummed or adhesive paper and paperboard : other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 48114900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹224 Cr (+35.38% YoY) — 0.0061% of India's total exports - Imports: ₹99 Cr (+17.31% YoY) — 0.0016% of India's total imports - Trade balance: ₹125 Cr (Surplus); surplus rank #1444 of 12657 HSN codes - Share of Sub-Chapter 4811: 8.24% of its exports; import side 2.57% - Rank within Sub-Chapter 4811: #4 of 22 by export value; import-side #7 ### Key metrics - Export CAGR: 19.36% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1722 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +63.16% in FY 2021-22 - Contribution to Sub-Ch. 4811: 8.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48114900 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 | 77.50 | 0.0034% | — | 6.90% | 106.23 | 0.0030% | — | 4.00% | −28.73 | #2303 | | FY 2019-20 | 68.97 | 0.0031% | −11.01% | 6.19% | 94.84 | 0.0028% | −10.72% | 3.86% | −25.87 | #2466 | | FY 2020-21 | 72.72 | 0.0034% | +5.44% | 6.88% | 84.16 | 0.0029% | −11.26% | 3.97% | −11.44 | #2434 | | FY 2021-22 | 118.65 | 0.0038% | +63.16% | 7.09% | 103.24 | 0.0023% | +22.67% | 3.59% | +15.41 | #2196 | | FY 2022-23 | 133.16 | 0.0037% | +12.23% | 6.54% | 146.71 | 0.0026% | +42.11% | 3.99% | −13.55 | #2187 | | FY 2023-24 | 165.52 | 0.0046% | +24.30% | 7.57% | 84.38 | 0.0015% | −42.49% | 2.32% | +81.14 | #1999 | | FY 2024-25 | 224.08 | 0.0061% | +35.38% | 8.24% | 98.99 | 0.0016% | +17.31% | 2.57% | +125.09 | #1722 | - CAGR (7-year): exports 19.36%/yr, imports -1.17%/yr (consistently Surplus) ## Key trade insights: HSN Code 48114900 export-import analysis ### Consistent export growth: 19.36% CAGR over 7 years India's exports under HSN Code 48114900 have grown at a compound annual rate of 19.36% over 7 fiscal years, rising from ₹77.50 Crore in FY 2018-19 to ₹224.08 Crore in FY 2024-25. ### HSN Code 48114900 ranked #1722 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48114900 ranks #1722 out of 12657 HSN codes by total export value. Within Sub-Chapter 4811, it ranks #4 of 22. By trade surplus, it ranks #1444 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48114900 exports The strongest single-year export movement for HSN Code 48114900 was recorded in FY 2021-22, when exports surged by 63.16% over the prior year. ### India maintains a trade surplus of ₹125.09 Crore in HSN Code 48114900 goods In FY 2024-25, India's exports of ₹224.08 Cr exceeded imports of ₹98.99 Cr, resulting in a trade surplus of ₹125.09 Crore — ranking #1444 of 12657 by surplus magnitude. ### Import growth of -1.17% CAGR signals stable import dependency for Gummed or adhesive paper and paperboard : other India's imports under HSN Code 48114900 have grown at -1.17% CAGR, reaching ₹98.99 Crore in FY 2024-25. ### HSN Code 48114900 contributes 8.24% of Sub-Chapter 4811 exports — ranked #4 Among the 22 HSN codes under Sub-Chapter 4811, HSN Code 48114900 ranks #4 by export value — accounting for 8.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.57% share (rank #7). ## 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 (this hsn code) | ₹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 |