--- title: "HSN Code for Moulded or pressed article of paper pulp :Other | HSN 48237090 GST Rate" description: "Find HSN and GST Rates for 48237090 related to Moulded or pressed article of paper pulp :Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48237090/" --- # HSN Code 48237090: Moulded or pressed article of paper pulp :Other - [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 :Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48237090 ? It includes Cellulose (Sole board/sheet) ### How much GST applies to Moulded or pressed article of paper pulp :Other? Under HSN 48237090, Moulded or pressed article of paper pulp :Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Moulded or pressed article of paper pulp :Other? 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 should mixed supplies be billed when Moulded or pressed article of paper pulp :Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Moulded or pressed article of paper pulp :Other; Nil for exempt items if applicable). ### Any common misclassification issue with Moulded or pressed article of paper pulp :Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Moulded or pressed article of paper pulp :Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 48237090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹86 Cr (+37.55% YoY) — 0.0023% of India's total exports - Imports: ₹47 Cr (+49.71% YoY) — 0.0008% of India's total imports - Trade balance: ₹40 Cr (Surplus); surplus rank #2328 of 12657 HSN codes - Share of Sub-Chapter 4823: 1.66% of its exports; import side 3.40% - Rank within Sub-Chapter 4823: #7 of 25 by export value; import-side #7 ### Key metrics - Export CAGR: 19.92% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2873 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +74.66% in FY 2022-23 - Contribution to Sub-Ch. 4823: 1.66% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48237090 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 | 29.01 | 0.0013% | — | 1.28% | 14.51 | 0.0004% | — | 2.55% | +14.50 | #3620 | | FY 2019-20 | 36.37 | 0.0017% | +25.37% | 1.49% | 16.30 | 0.0005% | +12.34% | 2.96% | +20.07 | #3329 | | FY 2020-21 | 51.70 | 0.0024% | +42.15% | 1.94% | 18.60 | 0.0006% | +14.11% | 3.32% | +33.10 | #2881 | | FY 2021-22 | 77.44 | 0.0025% | +49.79% | 2.09% | 25.49 | 0.0006% | +37.04% | 3.41% | +51.95 | #2746 | | FY 2022-23 | 135.26 | 0.0037% | +74.66% | 3.06% | 11.94 | 0.0002% | −53.16% | 1.01% | +123.32 | #2171 | | FY 2023-24 | 62.71 | 0.0017% | −53.64% | 1.35% | 31.20 | 0.0006% | +161.31% | 2.74% | +31.51 | #3219 | | FY 2024-25 | 86.26 | 0.0023% | +37.55% | 1.66% | 46.71 | 0.0008% | +49.71% | 3.40% | +39.55 | #2873 | - CAGR (7-year): exports 19.92%/yr, imports 21.51%/yr (consistently Surplus) ## Key trade insights: HSN Code 48237090 export-import analysis ### Consistent export growth: 19.92% CAGR over 7 years India's exports under HSN Code 48237090 have grown at a compound annual rate of 19.92% over 7 fiscal years, rising from ₹29.01 Crore in FY 2018-19 to ₹86.26 Crore in FY 2024-25. ### HSN Code 48237090 ranked #2873 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48237090 ranks #2873 out of 12657 HSN codes by total export value. Within Sub-Chapter 4823, it ranks #7 of 25. By trade surplus, it ranks #2328 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 48237090 exports The strongest single-year export movement for HSN Code 48237090 was recorded in FY 2022-23, when exports surged by 74.66% over the prior year. ### India maintains a trade surplus of ₹39.55 Crore in HSN Code 48237090 goods In FY 2024-25, India's exports of ₹86.26 Cr exceeded imports of ₹46.71 Cr, resulting in a trade surplus of ₹39.55 Crore — ranking #2328 of 12657 by surplus magnitude. ### Import growth of 21.51% CAGR signals rising demand for Moulded or pressed article of paper pulp :Other India's imports under HSN Code 48237090 have grown at 21.51% CAGR, reaching ₹46.71 Crore in FY 2024-25. ### HSN Code 48237090 contributes 1.66% of Sub-Chapter 4823 exports — ranked #7 Among the 25 HSN codes under Sub-Chapter 4823, HSN Code 48237090 ranks #7 by export value — accounting for 1.66% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.40% share (rank #7). ## 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 (this hsn code) | ₹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 |