---
title: "HSN Code for Filter Paper & Board | HSN 48232000 GST Rate"
description: "Find HSN and GST Rates for 48232000 related to Filter Paper & Board with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48232000/"
---

# HSN Code 48232000: Filter Paper & Board

- [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 4823: Paperboard cut or shaped articles](https://busy.in/hsn/sub-chapter-4823/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Filter paper and paperboard | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48232000 ?

It includes Bamboo Tableware: Trays, Dishes, Plates, Cups of Paper or Paperboard

### Do e‑way bill and e‑invoice apply for Filter Paper & Board?

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 Filter Paper & Board?

Under HSN 48232000, Filter Paper & Board attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Filter Paper & Board?

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

### Does packaging or labelling change the GST for Filter Paper & Board?

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 should mixed supplies be billed when Filter Paper & Board is sold with other items?

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

### Any common misclassification issue with Filter Paper & Board?

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 48232000 (FY 2024-25)

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

- Exports: ₹40 Cr (−4.54% YoY) — 0.0011% of India's total exports
- Imports: ₹489 Cr (+16.08% YoY) — 0.0081% of India's total imports
- Trade balance: −₹450 Cr (Deficit); surplus rank #11828 of 12657 HSN codes
- Share of Sub-Chapter 4823: 0.76% of its exports; import side 35.62%
- Rank within Sub-Chapter 4823: #8 of 25 by export value; import-side #1

### Key metrics

- Export CAGR: 12.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3935 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +48.88% in FY 2021-22
- Contribution to Sub-Ch. 4823: 0.76% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48232000

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. 4823 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4823 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 19.66 | 0.0009% | — | 0.87% | 205.27 | 0.0057% | — | 36.03% | −185.61 | #4133 |
| FY 2019-20 | 22.04 | 0.0010% | +12.11% | 0.90% | 177.70 | 0.0053% | −13.43% | 32.31% | −155.66 | #3990 |
| FY 2020-21 | 20.91 | 0.0010% | −5.13% | 0.78% | 210.85 | 0.0072% | +18.66% | 37.58% | −189.94 | #4126 |
| FY 2021-22 | 31.13 | 0.0010% | +48.88% | 0.84% | 279.96 | 0.0061% | +32.78% | 37.42% | −248.83 | #4004 |
| FY 2022-23 | 33.70 | 0.0009% | +8.26% | 0.76% | 354.41 | 0.0062% | +26.59% | 30.11% | −320.71 | #3995 |
| FY 2023-24 | 41.67 | 0.0012% | +23.65% | 0.90% | 421.68 | 0.0075% | +18.98% | 37.03% | −380.01 | #3783 |
| FY 2024-25 | 39.78 | 0.0011% | −4.54% | 0.76% | 489.48 | 0.0081% | +16.08% | 35.62% | −449.70 | #3935 |

- CAGR (7-year): exports 12.46%/yr, imports 15.59%/yr (consistently Deficit)

## Key trade insights: HSN Code 48232000 export-import analysis

### Consistent export growth: 12.46% CAGR over 7 years

India's exports under HSN Code 48232000 have grown at a compound annual rate of 12.46% over 7 fiscal years, rising from ₹19.66 Crore in FY 2018-19 to ₹39.78 Crore in FY 2024-25.

### HSN Code 48232000 ranked #3935 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48232000 ranks #3935 out of 12657 HSN codes by total export value. Within Sub-Chapter 4823, it ranks #8 of 25. By trade surplus, it ranks #11828 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48232000 exports

The strongest single-year export movement for HSN Code 48232000 was recorded in FY 2021-22, when exports surged by 48.88% over the prior year.

### India records a trade deficit of ₹449.70 Crore in HSN Code 48232000 goods

In FY 2024-25, India's imports of ₹489.48 Cr exceeded exports of ₹39.78 Cr, resulting in a trade deficit of ₹449.70 Crore — ranking #11828 of 12657 by surplus magnitude.

### Import growth of 15.59% CAGR signals rising demand for Filter Paper & Board

India's imports under HSN Code 48232000 have grown at 15.59% CAGR, reaching ₹489.48 Crore in FY 2024-25.

### HSN Code 48232000 contributes 0.76% of Sub-Chapter 4823 exports — ranked #8

Among the 25 HSN codes under Sub-Chapter 4823, HSN Code 48232000 ranks #8 by export value — accounting for 0.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 35.62% share (rank #1).

## Related HSN Codes in Sub-Chapter 4823

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48239019: Decorative Laminates](https://busy.in/hsn/hsn-48239019/) | ₹2,682 Cr |
| #2 | [HSN Code 48239018: Braille Paper and Other Products](https://busy.in/hsn/hsn-48239018/) | ₹748 Cr |
| #3 | [HSN Code 48239090: Labels, Tags and Similar Paper Products](https://busy.in/hsn/hsn-48239090/) | ₹746 Cr |
| #4 | [HSN Code 48236900: Paper/Paperboard Tableware & Cups: Other](https://busy.in/hsn/hsn-48236900/) | ₹501 Cr |
| #5 | [HSN Code 48239013: Packing And Wrapping Paper](https://busy.in/hsn/hsn-48239013/) | ₹170 Cr |
| #6 | [HSN Code 48237010: Paper pulp moulded trays](https://busy.in/hsn/hsn-48237010/) | ₹128 Cr |
| #7 | [HSN Code 48237090: Moulded or pressed article of paper pulp :Other](https://busy.in/hsn/hsn-48237090/) | ₹86 Cr |
| #8 | HSN Code 48232000: Filter Paper & Board (this hsn code) | ₹40 Cr |
| #9 | [HSN Code 48239014: Paper for cigarette filter tips](https://busy.in/hsn/hsn-48239014/) | ₹37 Cr |
| #10 | [HSN Code 48237030: Paper Mache Articles](https://busy.in/hsn/hsn-48237030/) | ₹23 Cr |