HSN Code 48192090: Folding cartons, boxes, and cases of non-corrugated paper

HSN Code 48192090 represents Folding cartons, boxes, and cases of non-corrugated paper under GST classification. This code helps businesses identify Folding cartons, boxes, and cases of non-corrugated paper correctly for billing, taxation, and trade. With HSN Code 48192090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Folding cartons, boxes, and cases of non-corrugated paper.

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Description of Goods for HSN Code 48192090

HSN Code 48192090 relates to the following description.

Description of Goods

Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Other

Chapter

48 - Paper and paperboard; articles of paper pulp of paper or of paperboard

Sub Chapter

4819 - Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 48192090 not include?

Folding cartons, boxes, and cases of non-corrugated paper does not include products with the following descriptions.

Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Cartons, boxes, cases, intended for the packing of match sticks

Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Boxes

Other packing containers, including record sleeves : Made of corrugated paper or paperboard

Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

India’s Trade Performance — HSN Code 48192090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹506 Cr

+11.38% vs FY 2023-24

0.0138% of India’s total exports

India’s Imports

FY 2024-25

₹524 Cr

+29.50% vs FY 2023-24

0.0086% of India’s total imports

Trade Balance

FY 2024-25

−₹18 Cr

Trade Deficit

Surplus rank #9472 of 12657 HSN codes

% of Sub-Chapter 4819

FY 2024-25

17.98%

Share of Sub-Chapter 4819’s total exports in FY 2024-25

Import side: 43.29% of Sub-Chapter 4819’s imports

Rank Within Sub-Chapter 4819

FY 2024-25

#3 of 10

Position by export value among HSN codes in Sub-Chapter 4819

Import-side rank: #1 of 10

At a glance

18.80%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1004

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+57.63%

Peak Growth Year

FY 2021-22 · strongest single-year move

17.98%

Contribution to Sub-Ch. 4819

Share of Sub-Chapter 4819 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 48192090

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #1418

Balance

+96.56

Exports

180.04 ₹ Cr

0.0079% share

YoY

21.60% of Sub-Ch. 4819

Imports

83.48 ₹ Cr

0.0023% share

YoY

12.20% of Sub-Ch. 4819

FY 2019-20 Exp. Rank #1259

Balance

+111.37

Exports

213.43 ₹ Cr

0.0097% share

+18.55% YoY

21.41% of Sub-Ch. 4819

Imports

102.06 ₹ Cr

0.0030% share

+22.26% YoY

17.73% of Sub-Ch. 4819

FY 2020-21 Exp. Rank #1256

Balance

+115.29

Exports

222.75 ₹ Cr

0.0104% share

+4.37% YoY

20.50% of Sub-Ch. 4819

Imports

107.46 ₹ Cr

0.0037% share

+5.29% YoY

20.94% of Sub-Ch. 4819

FY 2021-22 Exp. Rank #1141

Balance

+165.59

Exports

351.12 ₹ Cr

0.0112% share

+57.63% YoY

19.09% of Sub-Ch. 4819

Imports

185.53 ₹ Cr

0.0041% share

+72.65% YoY

24.53% of Sub-Ch. 4819

FY 2022-23 Exp. Rank #1066

Balance

+82.22

Exports

416.07 ₹ Cr

0.0115% share

+18.50% YoY

19.23% of Sub-Ch. 4819

Imports

333.85 ₹ Cr

0.0058% share

+79.94% YoY

39.82% of Sub-Ch. 4819

FY 2023-24 Exp. Rank #1037

Balance

+49.78

Exports

454.53 ₹ Cr

0.0126% share

+9.24% YoY

19.21% of Sub-Ch. 4819

Imports

404.75 ₹ Cr

0.0072% share

+21.24% YoY

46.73% of Sub-Ch. 4819

FY 2024-25 Exp. Rank #1004

Balance

−17.92

Exports

506.25 ₹ Cr

0.0138% share

+11.38% YoY

17.98% of Sub-Ch. 4819

Imports

524.17 ₹ Cr

0.0086% share

+29.50% YoY

43.29% of Sub-Ch. 4819

CAGR · 7-Year

Exports

18.80% /yr

Imports

35.83% /yr

Consistently Deficit
Sub-Chapter 4819 total

reference, FY 2024-25

Export

₹2,815.01 Cr

Import

₹1,210.82 Cr

Trade Balance

+1,604.19

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 48192090 Export-Import Analysis

Consistent Export Growth: 18.80% CAGR Over 7 Years

India's exports under HSN Code 48192090 have grown at a compound annual rate of 18.80% over 7 fiscal years, rising from ₹180.04 Crore in FY 2018-19 to ₹506.25 Crore in FY 2024-25.

HSN Code 48192090 Ranked #1004 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 48192090 ranks #1004 out of 12657 HSN codes by total export value. Within Sub-Chapter 4819, it ranks #3 of 10. By trade surplus, it ranks #9472 of 12657.

FY 2021-22 Was the Strongest Growth Year for HSN Code 48192090 Exports

The strongest single-year export movement for HSN Code 48192090 was recorded in FY 2021-22, when exports surged by 57.63% over the prior year.

India Records a Trade Deficit of ₹17.92 Crore in HSN Code 48192090 Goods

In FY 2024-25, India's imports of ₹524.17 Cr exceeded exports of ₹506.25 Cr, resulting in a trade deficit of ₹17.92 Crore — ranking #9472 of 12657 by surplus magnitude.

Import Growth of 35.83% CAGR Signals Rising Demand for Folding cartons, boxes, and cases of non-corrugated paper

India's imports under HSN Code 48192090 have grown at 35.83% CAGR, reaching ₹524.17 Crore in FY 2024-25.

HSN Code 48192090 Contributes 17.98% of Sub-Chapter 4819 Exports — Ranked #3

Among the 10 HSN codes under Sub-Chapter 4819, HSN Code 48192090 ranks #3 by export value — accounting for 17.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 43.29% share (rank #1).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 48192090 and GST compliance.

What products are classified under HSN 48192090 ?

It includes Other Sacks And Bags, Including Cones

Can we claim ITC on inputs used to trade Folding cartons, boxes, and cases of non-corrugated paper?

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

How much GST applies to Folding cartons, boxes, and cases of non-corrugated paper?

Under HSN 48192090, Folding cartons, boxes, and cases of non-corrugated paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Folding cartons, boxes, and cases of non-corrugated 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.

Any common misclassification issue with Folding cartons, boxes, and cases of non-corrugated paper?

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 Folding cartons, boxes, and cases of non-corrugated paper is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Folding cartons, boxes, and cases of non-corrugated paper; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Folding cartons, boxes, and cases of non-corrugated 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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.