---
title: "HSN Code for Wood pulp board | HSN 48237020 GST Rate"
description: "Find HSN and GST Rates for 48237020 related to Wood pulp board with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48237020/"
---

# HSN Code 48237020: Wood pulp 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 |
| --- | --- | --- | --- | --- |
| Moulded or pressed article of paper pulp : Wood pulp board | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48237020 ?

It includes Moulded or pressed article of paper pulp :Other

### How should mixed supplies be billed when Wood pulp board is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wood pulp board; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Wood pulp 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.

### Does packaging or labelling change the GST for Wood pulp 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.

### Can we claim ITC on inputs used to trade Wood pulp board?

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 Wood pulp board?

Under HSN 48237020, Wood pulp board attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 48237020 (FY 2024-25)

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

- Exports: ₹4 Cr (+994.74% YoY) — 0.0001% of India's total exports
- Imports: ₹14 Cr (+43.37% YoY) — 0.0002% of India's total imports
- Trade balance: −₹9 Cr (Deficit); surplus rank #9036 of 12657 HSN codes
- Share of Sub-Chapter 4823: 0.08% of its exports; import side 0.99%
- Rank within Sub-Chapter 4823: #13 of 25 by export value; import-side #12

### Key metrics

- National export rank: #6842 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +31,200.00% in FY 2022-23
- Contribution to Sub-Ch. 4823: 0.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48237020

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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | 7.10 | 0.0002% | — | 1.29% | −7.10 | — |
| FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | 11.21 | 0.0004% | +57.89% | 2.00% | −11.14 | #9417 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −85.71% | 0.00% | 12.80 | 0.0003% | +14.18% | 1.71% | −12.79 | #10198 |
| FY 2022-23 | 3.13 | 0.0001% | +31,200.00% | 0.07% | 4.99 | 0.0001% | −61.02% | 0.42% | −1.86 | #6955 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −87.86% | 0.01% | 9.50 | 0.0002% | +90.38% | 0.83% | −9.12 | #9019 |
| FY 2024-25 | 4.16 | 0.0001% | +994.74% | 0.08% | 13.62 | 0.0002% | +43.37% | 0.99% | −9.46 | #6842 |

## Key trade insights: HSN Code 48237020 export-import analysis

### Export snapshot for HSN Code 48237020

India exported ₹4.16 Crore worth of Wood pulp board in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 48237020 ranked #6842 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48237020 ranks #6842 out of 12657 HSN codes by total export value. Within Sub-Chapter 4823, it ranks #13 of 25. By trade surplus, it ranks #9036 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 48237020 exports

The strongest single-year export movement for HSN Code 48237020 was recorded in FY 2022-23, when exports surged by 31,200.00% over the prior year.

### India records a trade deficit of ₹9.46 Crore in HSN Code 48237020 goods

In FY 2024-25, India's imports of ₹13.62 Cr exceeded exports of ₹4.16 Cr, resulting in a trade deficit of ₹9.46 Crore — ranking #9036 of 12657 by surplus magnitude.

### HSN Code 48237020 contributes 0.08% of Sub-Chapter 4823 exports — ranked #13

Among the 25 HSN codes under Sub-Chapter 4823, HSN Code 48237020 ranks #13 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.99% share (rank #12).

## 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](https://busy.in/hsn/hsn-48232000/) | ₹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 |
| #13 | HSN Code 48237020: Wood pulp board (this hsn code) | ₹4 Cr |