--- title: "HSN Code for Grape Guard Paper | HSN 48119091 GST Rate" description: "Find HSN and GST Rates for 48119091 related to Grape Guard Paper with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48119091/" --- # HSN Code 48119091: Grape Guard 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 : Other : Grape guard paper | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48119091 ? It includes Fax Machine Thermal Paper ### How should mixed supplies be billed when Grape Guard Paper is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Grape Guard Paper; Nil for exempt items if applicable). ### Any common misclassification issue with Grape Guard Paper? 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 Grape Guard 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 much GST applies to Grape Guard Paper? Under HSN 48119091, Grape Guard Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Grape Guard 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. ## India's trade performance: HSN Code 48119091 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹44 Cr (−2.87% YoY) — 0.0012% of India's total exports - Imports: ₹12 Cr (+115.99% YoY) — 0.0002% of India's total imports - Trade balance: ₹33 Cr (Surplus); surplus rank #2464 of 12657 HSN codes - Share of Sub-Chapter 4811: 1.63% of its exports; import side 0.30% - Rank within Sub-Chapter 4811: #7 of 22 by export value; import-side #13 ### Key metrics - Export CAGR: 12.83% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3783 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +43.24% in FY 2021-22 - Contribution to Sub-Ch. 4811: 1.63% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48119091 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 | 21.46 | 0.0009% | — | 1.91% | 6.81 | 0.0002% | — | 0.26% | +14.65 | #4018 | | FY 2019-20 | 23.99 | 0.0011% | +11.79% | 2.15% | 5.52 | 0.0002% | −18.94% | 0.22% | +18.47 | #3877 | | FY 2020-21 | 20.56 | 0.0010% | −14.30% | 1.94% | 3.74 | 0.0001% | −32.25% | 0.18% | +16.82 | #4143 | | FY 2021-22 | 29.45 | 0.0009% | +43.24% | 1.76% | 4.63 | 0.0001% | +23.80% | 0.16% | +24.82 | #4070 | | FY 2022-23 | 36.66 | 0.0010% | +24.48% | 1.80% | 4.60 | 0.0001% | −0.65% | 0.13% | +32.06 | #3895 | | FY 2023-24 | 45.59 | 0.0013% | +24.36% | 2.09% | 5.38 | 0.0001% | +16.96% | 0.15% | +40.21 | #3673 | | FY 2024-25 | 44.28 | 0.0012% | −2.87% | 1.63% | 11.62 | 0.0002% | +115.99% | 0.30% | +32.66 | #3783 | - CAGR (7-year): exports 12.83%/yr, imports 9.31%/yr (consistently Surplus) ## Key trade insights: HSN Code 48119091 export-import analysis ### Consistent export growth: 12.83% CAGR over 7 years India's exports under HSN Code 48119091 have grown at a compound annual rate of 12.83% over 7 fiscal years, rising from ₹21.46 Crore in FY 2018-19 to ₹44.28 Crore in FY 2024-25. ### HSN Code 48119091 ranked #3783 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48119091 ranks #3783 out of 12657 HSN codes by total export value. Within Sub-Chapter 4811, it ranks #7 of 22. By trade surplus, it ranks #2464 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48119091 exports The strongest single-year export movement for HSN Code 48119091 was recorded in FY 2021-22, when exports surged by 43.24% over the prior year. ### India maintains a trade surplus of ₹32.66 Crore in HSN Code 48119091 goods In FY 2024-25, India's exports of ₹44.28 Cr exceeded imports of ₹11.62 Cr, resulting in a trade surplus of ₹32.66 Crore — ranking #2464 of 12657 by surplus magnitude. ### Import growth of 9.31% CAGR signals stable import dependency for Grape Guard Paper India's imports under HSN Code 48119091 have grown at 9.31% CAGR, reaching ₹11.62 Crore in FY 2024-25. ### HSN Code 48119091 contributes 1.63% of Sub-Chapter 4811 exports — ranked #7 Among the 22 HSN codes under Sub-Chapter 4811, HSN Code 48119091 ranks #7 by export value — accounting for 1.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.30% share (rank #13). ## 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 (this hsn code) | ₹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 |