---
title: "HSN Code for Filter Blocks & Plates | HSN 48120000 GST Rate"
description: "Find HSN and GST Rates for 48120000 related to Filter Blocks & Plates with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48120000/"
---

# HSN Code 48120000: Filter Blocks & Plates

- [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 4812: Filter blocks, paper pulp slabs](https://busy.in/hsn/sub-chapter-4812/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Filter blocks, slabs and plates, of paper pulp | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48120000 ?

It includes In the form of booklets or tubes

### Can we claim ITC on inputs used to trade Filter Blocks & Plates?

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 Filter Blocks & Plates?

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 Filter Blocks & Plates?

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 Filter Blocks & Plates?

Under HSN 48120000, Filter Blocks & Plates attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Filter Blocks & Plates?

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 48120000 (FY 2024-25)

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

- Exports: ₹6 Cr (+156.18% YoY) — 0.0002% of India's total exports
- Imports: ₹29 Cr (−1.62% YoY) — 0.0005% of India's total imports
- Trade balance: −₹22 Cr (Deficit); surplus rank #9616 of 12657 HSN codes
- Share of Sub-Chapter 4812: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 4812: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: 25.57% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6328 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +156.18% in FY 2024-25
- Contribution to Sub-Ch. 4812: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48120000

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. 4812 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4812 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.64 | 0.0001% | — | 100.00% | 51.30 | 0.0014% | — | 100.00% | −49.66 | #7151 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −54.27% | 100.00% | 53.43 | 0.0016% | +4.15% | 100.00% | −52.68 | #7865 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −16.00% | 100.00% | 46.48 | 0.0016% | −13.01% | 100.00% | −45.85 | #8056 |
| FY 2021-22 | 1.48 | 0.0000% | +134.92% | 100.00% | 44.30 | 0.0010% | −4.69% | 100.00% | −42.82 | #7631 |
| FY 2022-23 | 2.90 | 0.0001% | +95.95% | 100.00% | 40.21 | 0.0007% | −9.23% | 100.00% | −37.31 | #7041 |
| FY 2023-24 | 2.51 | 0.0001% | −13.45% | 100.00% | 29.00 | 0.0005% | −27.88% | 100.00% | −26.49 | #7335 |
| FY 2024-25 | 6.43 | 0.0002% | +156.18% | 100.00% | 28.53 | 0.0005% | −1.62% | 100.00% | −22.10 | #6328 |

- CAGR (7-year): exports 25.57%/yr, imports -9.32%/yr (consistently Deficit)

## Key trade insights: HSN Code 48120000 export-import analysis

### Consistent export growth: 25.57% CAGR over 7 years

India's exports under HSN Code 48120000 have grown at a compound annual rate of 25.57% over 7 fiscal years, rising from ₹1.64 Crore in FY 2018-19 to ₹6.43 Crore in FY 2024-25.

### HSN Code 48120000 ranked #6328 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48120000 ranks #6328 out of 12657 HSN codes by total export value. Within Sub-Chapter 4812, it ranks #1 of 1. By trade surplus, it ranks #9616 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 48120000 exports

The strongest single-year export movement for HSN Code 48120000 was recorded in FY 2024-25, when exports surged by 156.18% over the prior year.

### India records a trade deficit of ₹22.10 Crore in HSN Code 48120000 goods

In FY 2024-25, India's imports of ₹28.53 Cr exceeded exports of ₹6.43 Cr, resulting in a trade deficit of ₹22.10 Crore — ranking #9616 of 12657 by surplus magnitude.

### Import growth of -9.32% CAGR signals stable import dependency for Filter Blocks & Plates

India's imports under HSN Code 48120000 have grown at -9.32% CAGR, reaching ₹28.53 Crore in FY 2024-25.

### HSN Code 48120000 contributes 100.00% of Sub-Chapter 4812 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 4812, HSN Code 48120000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 4812

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 48120000: Filter Blocks & Plates (this hsn code) | ₹6 Cr |