---
title: "HSN Code for Leather Board And Imitation Leather | HSN 48119017 GST Rate"
description: "Find HSN and GST Rates for 48119017 related to Leather Board And Imitation Leather with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48119017/"
---

# HSN Code 48119017: Leather Board And Imitation Leather

- [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 : Leather board and imitation leather board | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48119017 ?

It includes Matrix Board

### How much GST applies to Leather Board And Imitation Leather?

Under HSN 48119017, Leather Board And Imitation Leather attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Leather Board And Imitation Leather?

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

### How should mixed supplies be billed when Leather Board And Imitation Leather is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Board And Imitation Leather; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Leather Board And Imitation Leather?

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 Leather Board And Imitation Leather?

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 Leather Board And Imitation Leather?

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 48119017 (FY 2024-25)

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

- Exports: < ₹1 Crore (+19.51% YoY) — 0.0000% of India's total exports
- Imports: ₹13 Cr (+131.40% YoY) — 0.0002% of India's total imports
- Trade balance: −₹12 Cr (Deficit); surplus rank #9179 of 12657 HSN codes
- Share of Sub-Chapter 4811: 0.04% of its exports; import side 0.33%
- Rank within Sub-Chapter 4811: #13 of 22 by export value; import-side #12

### Key metrics

- Export CAGR: 20.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8265 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +141.18% in FY 2023-24
- Contribution to Sub-Ch. 4811: 0.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48119017

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% | 12.93 | 0.0004% | — | 0.49% | −12.61 | #8491 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −65.63% | 0.01% | 8.37 | 0.0003% | −35.27% | 0.34% | −8.26 | #9131 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +100.00% | 0.02% | 5.45 | 0.0002% | −34.89% | 0.26% | −5.23 | #8805 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +36.36% | 0.02% | 9.34 | 0.0002% | +71.38% | 0.32% | −9.04 | #8939 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +13.33% | 0.02% | 7.51 | 0.0001% | −19.59% | 0.20% | −7.17 | #8971 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +141.18% | 0.04% | 5.51 | 0.0001% | −26.63% | 0.15% | −4.69 | #8412 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +19.51% | 0.04% | 12.75 | 0.0002% | +131.40% | 0.33% | −11.77 | #8265 |

- CAGR (7-year): exports 20.51%/yr, imports -0.23%/yr (consistently Deficit)

## Key trade insights: HSN Code 48119017 export-import analysis

### Consistent export growth: 20.51% CAGR over 7 years

India's exports under HSN Code 48119017 have grown at a compound annual rate of 20.51% over 7 fiscal years, rising from ₹0.32 Crore in FY 2018-19 to ₹0.98 Crore in FY 2024-25.

### HSN Code 48119017 ranked #8265 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48119017 ranks #8265 out of 12657 HSN codes by total export value. Within Sub-Chapter 4811, it ranks #13 of 22. By trade surplus, it ranks #9179 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 48119017 exports

The strongest single-year export movement for HSN Code 48119017 was recorded in FY 2023-24, when exports surged by 141.18% over the prior year.

### India records a trade deficit of ₹11.77 Crore in HSN Code 48119017 goods

In FY 2024-25, India's imports of ₹12.75 Cr exceeded exports of ₹0.98 Cr, resulting in a trade deficit of ₹11.77 Crore — ranking #9179 of 12657 by surplus magnitude.

### Import growth of -0.23% CAGR signals stable import dependency for Leather Board And Imitation Leather

India's imports under HSN Code 48119017 have grown at -0.23% CAGR, reaching ₹12.75 Crore in FY 2024-25.

### HSN Code 48119017 contributes 0.04% of Sub-Chapter 4811 exports — ranked #13

Among the 22 HSN codes under Sub-Chapter 4811, HSN Code 48119017 ranks #13 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.33% share (rank #12).

## 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 |
| #13 | HSN Code 48119017: Leather Board And Imitation Leather (this hsn code) | < ₹1 Crore |