--- title: "HSN Code for Other| Paper Tubes | HSN 48229010 GST Rate" description: "Find HSN and GST Rates for 48229010 related to Other| Paper Tubes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48229010/" --- # HSN Code 48229010: Other| Paper Tubes - [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 4822: Paper bobbins and supports](https://busy.in/hsn/sub-chapter-4822/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | other: Paper tubes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48229010 ? It includes Filter Paper & Board ### Do e‑way bill and e‑invoice apply for Other/ Paper Tubes? 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 Tubes? Under HSN 48229010, Other/ Paper Tubes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other/ Paper Tubes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Other/ Paper Tubes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other/ Paper Tubes; Nil for exempt items if applicable). ### Any common misclassification issue with Other/ Paper Tubes? 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 48229010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹79 Cr (+10.61% YoY) — 0.0021% of India's total exports - Imports: ₹15 Cr (+65.51% YoY) — 0.0002% of India's total imports - Trade balance: ₹64 Cr (Surplus); surplus rank #1978 of 12657 HSN codes - Share of Sub-Chapter 4822: 77.00% of its exports; import side 53.35% - Rank within Sub-Chapter 4822: #1 of 3 by export value; import-side #1 ### Key metrics - Export CAGR: 20.23% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2996 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +75.68% in FY 2019-20 - Contribution to Sub-Ch. 4822: 77.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48229010 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. 4822 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4822 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 25.99 | 0.0011% | — | 66.73% | 2.36 | 0.0001% | — | 28.92% | +23.63 | #3757 | | FY 2019-20 | 45.66 | 0.0021% | +75.68% | 74.95% | 2.80 | 0.0001% | +18.64% | 33.78% | +42.86 | #3016 | | FY 2020-21 | 55.06 | 0.0026% | +20.59% | 77.42% | 5.50 | 0.0002% | +96.43% | 47.62% | +49.56 | #2791 | | FY 2021-22 | 67.38 | 0.0021% | +22.38% | 75.28% | 5.48 | 0.0001% | −0.36% | 36.44% | +61.90 | #2925 | | FY 2022-23 | 87.24 | 0.0024% | +29.47% | 79.23% | 31.90 | 0.0006% | +482.12% | 66.36% | +55.34 | #2735 | | FY 2023-24 | 70.98 | 0.0020% | −18.64% | 76.04% | 8.96 | 0.0002% | −71.91% | 39.86% | +62.02 | #3057 | | FY 2024-25 | 78.51 | 0.0021% | +10.61% | 77.00% | 14.83 | 0.0002% | +65.51% | 53.35% | +63.68 | #2996 | - CAGR (7-year): exports 20.23%/yr, imports 35.84%/yr (consistently Surplus) ## Key trade insights: HSN Code 48229010 export-import analysis ### Consistent export growth: 20.23% CAGR over 7 years India's exports under HSN Code 48229010 have grown at a compound annual rate of 20.23% over 7 fiscal years, rising from ₹25.99 Crore in FY 2018-19 to ₹78.51 Crore in FY 2024-25. ### HSN Code 48229010 ranked #2996 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48229010 ranks #2996 out of 12657 HSN codes by total export value. Within Sub-Chapter 4822, it ranks #1 of 3. By trade surplus, it ranks #1978 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 48229010 exports The strongest single-year export movement for HSN Code 48229010 was recorded in FY 2019-20, when exports surged by 75.68% over the prior year. ### India maintains a trade surplus of ₹63.68 Crore in HSN Code 48229010 goods In FY 2024-25, India's exports of ₹78.51 Cr exceeded imports of ₹14.83 Cr, resulting in a trade surplus of ₹63.68 Crore — ranking #1978 of 12657 by surplus magnitude. ### Import growth of 35.84% CAGR signals rising demand for Other| Paper Tubes India's imports under HSN Code 48229010 have grown at 35.84% CAGR, reaching ₹14.83 Crore in FY 2024-25. ### HSN Code 48229010 contributes 77.00% of Sub-Chapter 4822 exports — ranked #1 Among the 3 HSN codes under Sub-Chapter 4822, HSN Code 48229010 ranks #1 by export value — accounting for 77.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 53.35% share (rank #1). ## Related HSN Codes in Sub-Chapter 4822 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 48229010: Other\| Paper Tubes (this hsn code) | ₹79 Cr | | #2 | [HSN Code 48221000: Of A Kind Used For Winding Textile Yarn](https://busy.in/hsn/hsn-48221000/) | ₹21 Cr | | #3 | [HSN Code 48229090: Paper Spools, Bobbins, and Supports \| Other](https://busy.in/hsn/hsn-48229090/) | ₹3 Cr |