---
title: "HSN Code for Other Paper/Paperboard | HSN 48119099 GST Rate"
description: "Find HSN and GST Rates for 48119099 related to Other Paper/Paperboard with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48119099/"
---

# HSN Code 48119099: Other Paper/Paperboard

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48119099 ?

It includes Filter Blocks & Plates

### Does packaging or labelling change the GST for Other Paper/Paperboard?

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.

### Can we claim ITC on inputs used to trade Other Paper/Paperboard?

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 Other Paper/Paperboard?

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 Other Paper/Paperboard?

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 Other Paper/Paperboard?

Under HSN 48119099, Other Paper/Paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Paper/Paperboard is sold with other items?

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

## India's trade performance: HSN Code 48119099 (FY 2024-25)

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

- Exports: ₹264 Cr (+23.97% YoY) — 0.0072% of India's total exports
- Imports: ₹1,534 Cr (−4.09% YoY) — 0.0253% of India's total imports
- Trade balance: −₹1,271 Cr (Deficit); surplus rank #12289 of 12657 HSN codes
- Share of Sub-Chapter 4811: 9.69% of its exports; import side 39.88%
- Rank within Sub-Chapter 4811: #3 of 22 by export value; import-side #1

### Key metrics

- Export CAGR: 17.41% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1577 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +45.69% in FY 2021-22
- Contribution to Sub-Ch. 4811: 9.69% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48119099

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 | 100.62 | 0.0044% | — | 8.95% | 1,252.89 | 0.0350% | — | 47.17% | −1,152.27 | #2011 |
| FY 2019-20 | 110.82 | 0.0050% | +10.14% | 9.94% | 1,107.05 | 0.0331% | −11.64% | 45.09% | −996.23 | #1907 |
| FY 2020-21 | 119.39 | 0.0056% | +7.73% | 11.29% | 944.60 | 0.0324% | −14.67% | 44.53% | −825.21 | #1896 |
| FY 2021-22 | 173.94 | 0.0055% | +45.69% | 10.40% | 1,251.17 | 0.0274% | +32.46% | 43.52% | −1,077.23 | #1786 |
| FY 2022-23 | 185.95 | 0.0051% | +6.90% | 9.13% | 1,691.91 | 0.0294% | +35.23% | 46.04% | −1,505.96 | #1811 |
| FY 2023-24 | 212.65 | 0.0059% | +14.36% | 9.73% | 1,599.74 | 0.0285% | −5.45% | 44.01% | −1,387.09 | #1721 |
| FY 2024-25 | 263.63 | 0.0072% | +23.97% | 9.69% | 1,534.24 | 0.0253% | −4.09% | 39.88% | −1,270.61 | #1577 |

- CAGR (7-year): exports 17.41%/yr, imports 3.43%/yr (consistently Deficit)

## Key trade insights: HSN Code 48119099 export-import analysis

### Consistent export growth: 17.41% CAGR over 7 years

India's exports under HSN Code 48119099 have grown at a compound annual rate of 17.41% over 7 fiscal years, rising from ₹100.62 Crore in FY 2018-19 to ₹263.63 Crore in FY 2024-25.

### HSN Code 48119099 ranked #1577 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48119099 ranks #1577 out of 12657 HSN codes by total export value. Within Sub-Chapter 4811, it ranks #3 of 22. By trade surplus, it ranks #12289 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48119099 exports

The strongest single-year export movement for HSN Code 48119099 was recorded in FY 2021-22, when exports surged by 45.69% over the prior year.

### India records a trade deficit of ₹1,270.61 Crore in HSN Code 48119099 goods

In FY 2024-25, India's imports of ₹1,534.24 Cr exceeded exports of ₹263.63 Cr, resulting in a trade deficit of ₹1,270.61 Crore — ranking #12289 of 12657 by surplus magnitude.

### Import growth of 3.43% CAGR signals stable import dependency for Other Paper/Paperboard

India's imports under HSN Code 48119099 have grown at 3.43% CAGR, reaching ₹1,534.24 Crore in FY 2024-25.

### HSN Code 48119099 contributes 9.69% of Sub-Chapter 4811 exports — ranked #3

Among the 22 HSN codes under Sub-Chapter 4811, HSN Code 48119099 ranks #3 by export value — accounting for 9.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 39.88% share (rank #1).

## 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 (this hsn code) | ₹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 |