---
title: "HSN Code for Surface Marbled Paper | HSN 48119016 GST Rate"
description: "Find HSN and GST Rates for 48119016 related to Surface Marbled Paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48119016/"
---

# HSN Code 48119016: Surface Marbled Paper

- [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 : Surface marbled paper | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48119016 ?

It includes Leather Board And Imitation Leather

### Do e‑way bill and e‑invoice apply for Surface Marbled Paper?

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 should mixed supplies be billed when Surface Marbled Paper is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Surface Marbled Paper; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Surface Marbled Paper?

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

### Does packaging or labelling change the GST for Surface Marbled Paper?

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 much GST applies to Surface Marbled Paper?

Under HSN 48119016, Surface Marbled Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Surface Marbled Paper?

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 48119016 (FY 2024-25)

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

- Exports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (+125.81% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7781 of 12657 HSN codes
- Share of Sub-Chapter 4811: 0.00% of its exports; import side 0.02%
- Rank within Sub-Chapter 4811: #21 of 22 by export value; import-side #19

### Key metrics

- National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +200.00% in FY 2021-22
- Contribution to Sub-Ch. 4811: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48119016

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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.08 | — |
| FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +137.50% | 0.01% | −0.17 | #9717 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | < ₹1 Crore | 0.0000% | +63.16% | 0.01% | −0.30 | #9985 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +200.00% | 0.00% | < ₹1 Crore | 0.0000% | −25.81% | 0.01% | −0.20 | #9964 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −66.67% | 0.00% | < ₹1 Crore | 0.0000% | +47.83% | 0.01% | −0.33 | #10292 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | < ₹1 Crore | 0.0000% | −8.82% | 0.01% | −0.29 | #10338 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | < ₹1 Crore | 0.0000% | +125.81% | 0.02% | −0.68 | #10305 |

- CAGR (7-year): exports —/yr, imports 43.55%/yr (consistently Deficit)

## Key trade insights: HSN Code 48119016 export-import analysis

### Export snapshot for HSN Code 48119016

India exported ₹0.02 Crore worth of Surface Marbled Paper in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 48119016 ranked #10305 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48119016 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 4811, it ranks #21 of 22. By trade surplus, it ranks #7781 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48119016 exports

The strongest single-year export movement for HSN Code 48119016 was recorded in FY 2021-22, when exports surged by 200.00% over the prior year.

### India records a trade deficit of ₹0.68 Crore in HSN Code 48119016 goods

In FY 2024-25, India's imports of ₹0.70 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹0.68 Crore — ranking #7781 of 12657 by surplus magnitude.

### Import growth of 43.55% CAGR signals rising demand for Surface Marbled Paper

India's imports under HSN Code 48119016 have grown at 43.55% CAGR, reaching ₹0.70 Crore in FY 2024-25.

### HSN Code 48119016 contributes 0.00% of Sub-Chapter 4811 exports — ranked #21

Among the 22 HSN codes under Sub-Chapter 4811, HSN Code 48119016 ranks #21 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #19).

## 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 |
| #21 | HSN Code 48119016: Surface Marbled Paper (this hsn code) | < ₹1 Crore |