---
title: "HSN Code for Building board of paper or pulp | HSN 48119013 GST Rate"
description: "Find HSN and GST Rates for 48119013 related to Building board of paper or pulp with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48119013/"
---

# HSN Code 48119013: Building board of paper or pulp

- [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 |
| --- | --- | --- | --- | --- |
| Other paper, paperboard, cellulose wadding and webs of cellulose fibres :Handmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper, coated, building board of paper or pulp, impregnated; chromo board; raw base paper for sensitising, coated; surface marbled paper; leather board and imitation leather board; and matrix board : Building board of paper or pulp, impregnated | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48119013 ?

It includes Chromo Board

### Does packaging or labelling change the GST for Building board of paper or pulp?

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 Building board of paper or pulp is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Building board of paper or pulp; Nil for exempt items if applicable).

### How much GST applies to Building board of paper or pulp?

Under HSN 48119013, Building board of paper or pulp attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Building board of paper or pulp?

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

### Do e‑way bill and e‑invoice apply for Building board of paper or pulp?

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.

### Any common misclassification issue with Building board of paper or pulp?

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

## India's trade performance: HSN Code 48119013 (FY 2024-25)

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

- Exports: < ₹1 Crore (−43.75% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (−54.66% YoY) — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8125 of 12657 HSN codes
- Share of Sub-Chapter 4811: 0.01% of its exports; import side 0.05%
- Rank within Sub-Chapter 4811: #17 of 22 by export value; import-side #16

### Key metrics

- Export CAGR: 1.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9089 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +103.13% in FY 2019-20
- Contribution to Sub-Ch. 4811: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48119013

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 | < ₹1 Crore | 0.0000% | — | 0.03% | Nil | 0.0000% | — | 0.00% | +0.32 | #8491 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +103.13% | 0.06% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.31 | #7987 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +6.15% | 0.07% | < ₹1 Crore | 0.0000% | −82.35% | 0.00% | +0.63 | #7974 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +15.94% | 0.05% | < ₹1 Crore | 0.0000% | +200.00% | 0.01% | +0.62 | #8183 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −20.00% | 0.03% | < ₹1 Crore | 0.0000% | −94.44% | 0.00% | +0.63 | #8483 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | 0.00% | 0.03% | 4.61 | 0.0001% | +46,000.00% | 0.13% | −3.97 | #8606 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −43.75% | 0.01% | 2.09 | 0.0000% | −54.66% | 0.05% | −1.73 | #9089 |

- CAGR (7-year): exports 1.98%/yr, imports —/yr (consistently Deficit)

## Key trade insights: HSN Code 48119013 export-import analysis

### Consistent export growth: 1.98% CAGR over 7 years

India's exports under HSN Code 48119013 have grown at a compound annual rate of 1.98% over 7 fiscal years, rising from ₹0.32 Crore in FY 2018-19 to ₹0.36 Crore in FY 2024-25.

### HSN Code 48119013 ranked #9089 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48119013 ranks #9089 out of 12657 HSN codes by total export value. Within Sub-Chapter 4811, it ranks #17 of 22. By trade surplus, it ranks #8125 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 48119013 exports

The strongest single-year export movement for HSN Code 48119013 was recorded in FY 2019-20, when exports surged by 103.13% over the prior year.

### India records a trade deficit of ₹1.73 Crore in HSN Code 48119013 goods

In FY 2024-25, India's imports of ₹2.09 Cr exceeded exports of ₹0.36 Cr, resulting in a trade deficit of ₹1.73 Crore — ranking #8125 of 12657 by surplus magnitude.

### HSN Code 48119013 contributes 0.01% of Sub-Chapter 4811 exports — ranked #17

Among the 22 HSN codes under Sub-Chapter 4811, HSN Code 48119013 ranks #17 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #16).

## 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 |
| #17 | HSN Code 48119013: Building board of paper or pulp (this hsn code) | < ₹1 Crore |