---
title: "HSN Code for Cellulose (Sole board/sheet) | HSN 48239012 GST Rate"
description: "Find HSN and GST Rates for 48239012 related to Cellulose (Sole board/sheet) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48239012/"
---

# HSN Code 48239012: Cellulose (Sole board/sheet)

- [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 |
| --- | --- | --- | --- | --- |
| Other : Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates : Cellulose in sole board or sheet | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48239012 ?

It includes Paper for cigarette filter tips

### Does packaging or labelling change the GST for Cellulose (Sole board/sheet)?

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 Cellulose (Sole board/sheet)?

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

### Any common misclassification issue with Cellulose (Sole board/sheet)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Cellulose (Sole board/sheet)?

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 Cellulose (Sole board/sheet) is sold with other items?

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

### How much GST applies to Cellulose (Sole board/sheet)?

Under HSN 48239012, Cellulose (Sole board/sheet) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 48239012 (FY 2024-25)

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

- Exports: < ₹1 Crore (+2.50% YoY) — 0.0000% of India's total exports
- Imports: ₹55 Cr (−8.66% YoY) — 0.0009% of India's total imports
- Trade balance: −₹55 Cr (Deficit); surplus rank #10313 of 12657 HSN codes
- Share of Sub-Chapter 4823: 0.01% of its exports; import side 4.01%
- Rank within Sub-Chapter 4823: #16 of 25 by export value; import-side #5

### Key metrics

- Export CAGR: -9.97% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8974 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +105.19% in FY 2019-20
- Contribution to Sub-Ch. 4823: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48239012

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 | < ₹1 Crore | 0.0000% | — | 0.03% | 50.21 | 0.0014% | — | 8.81% | −49.44 | #7848 |
| FY 2019-20 | 1.58 | 0.0001% | +105.19% | 0.06% | 48.98 | 0.0015% | −2.45% | 8.91% | −47.40 | #7171 |
| FY 2020-21 | 1.05 | 0.0000% | −33.54% | 0.04% | 28.10 | 0.0010% | −42.63% | 5.01% | −27.05 | #7627 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −21.90% | 0.02% | 51.47 | 0.0011% | +83.17% | 6.88% | −50.65 | #8156 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −58.54% | 0.01% | 68.01 | 0.0012% | +32.14% | 5.78% | −67.67 | #8971 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +17.65% | 0.01% | 60.28 | 0.0011% | −11.37% | 5.29% | −59.88 | #8975 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +2.50% | 0.01% | 55.06 | 0.0009% | −8.66% | 4.01% | −54.65 | #8974 |

- CAGR (7-year): exports -9.97%/yr, imports 1.55%/yr (consistently Deficit)

## Key trade insights: HSN Code 48239012 export-import analysis

### Export decline: -9.97% CAGR over 7 years

India's exports under HSN Code 48239012 have declined at a compound annual rate of -9.97% over 7 fiscal years, falling from ₹0.77 Crore in FY 2018-19 to ₹0.41 Crore in FY 2024-25.

### HSN Code 48239012 ranked #8974 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48239012 ranks #8974 out of 12657 HSN codes by total export value. Within Sub-Chapter 4823, it ranks #16 of 25. By trade surplus, it ranks #10313 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 48239012 exports

The strongest single-year export movement for HSN Code 48239012 was recorded in FY 2019-20, when exports surged by 105.19% over the prior year.

### India records a trade deficit of ₹54.65 Crore in HSN Code 48239012 goods

In FY 2024-25, India's imports of ₹55.06 Cr exceeded exports of ₹0.41 Cr, resulting in a trade deficit of ₹54.65 Crore — ranking #10313 of 12657 by surplus magnitude.

### Import growth of 1.55% CAGR signals stable import dependency for Cellulose (Sole board/sheet)

India's imports under HSN Code 48239012 have grown at 1.55% CAGR, reaching ₹55.06 Crore in FY 2024-25.

### HSN Code 48239012 contributes 0.01% of Sub-Chapter 4823 exports — ranked #16

Among the 25 HSN codes under Sub-Chapter 4823, HSN Code 48239012 ranks #16 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.01% share (rank #5).

## 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 |
| #16 | HSN Code 48239012: Cellulose (Sole board/sheet) (this hsn code) | < ₹1 Crore |