---
title: "HSN Code for Packing And Wrapping Paper | HSN 48239013 GST Rate"
description: "Find HSN and GST Rates for 48239013 related to Packing And Wrapping Paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48239013/"
---

# HSN Code 48239013: Packing And Wrapping Paper

- [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 : Packing and wrapping paper | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48239013 ?

It includes Paper Cone For Loudspeaker

### How much GST applies to Packing And Wrapping Paper?

Under HSN 48239013, Packing And Wrapping Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Packing And Wrapping Paper is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Packing And Wrapping Paper?

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.

### Any common misclassification issue with Packing And Wrapping Paper?

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 Packing And Wrapping Paper?

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 Packing And Wrapping Paper?

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.

## India's trade performance: HSN Code 48239013 (FY 2024-25)

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

- Exports: ₹170 Cr (−7.09% YoY) — 0.0046% of India's total exports
- Imports: ₹29 Cr (+2.69% YoY) — 0.0005% of India's total imports
- Trade balance: ₹141 Cr (Surplus); surplus rank #1369 of 12657 HSN codes
- Share of Sub-Chapter 4823: 3.27% of its exports; import side 2.14%
- Rank within Sub-Chapter 4823: #5 of 25 by export value; import-side #9

### Key metrics

- Export CAGR: 22.10% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2016 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +90.30% in FY 2021-22
- Contribution to Sub-Ch. 4823: 3.27% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48239013

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 | 51.42 | 0.0023% | — | 2.27% | 19.50 | 0.0005% | — | 3.42% | +31.92 | #2823 |
| FY 2019-20 | 85.20 | 0.0039% | +65.69% | 3.48% | 21.27 | 0.0006% | +9.08% | 3.87% | +63.93 | #2205 |
| FY 2020-21 | 77.00 | 0.0036% | −9.62% | 2.89% | 25.60 | 0.0009% | +20.36% | 4.56% | +51.40 | #2367 |
| FY 2021-22 | 146.53 | 0.0047% | +90.30% | 3.95% | 25.10 | 0.0005% | −1.95% | 3.35% | +121.43 | #1966 |
| FY 2022-23 | 168.73 | 0.0047% | +15.15% | 3.81% | 27.15 | 0.0005% | +8.17% | 2.31% | +141.58 | #1901 |
| FY 2023-24 | 183.39 | 0.0051% | +8.69% | 3.94% | 28.63 | 0.0005% | +5.45% | 2.51% | +154.76 | #1861 |
| FY 2024-25 | 170.38 | 0.0046% | −7.09% | 3.27% | 29.40 | 0.0005% | +2.69% | 2.14% | +140.98 | #2016 |

- CAGR (7-year): exports 22.10%/yr, imports 7.08%/yr (consistently Surplus)

## Key trade insights: HSN Code 48239013 export-import analysis

### Consistent export growth: 22.10% CAGR over 7 years

India's exports under HSN Code 48239013 have grown at a compound annual rate of 22.10% over 7 fiscal years, rising from ₹51.42 Crore in FY 2018-19 to ₹170.38 Crore in FY 2024-25.

### HSN Code 48239013 ranked #2016 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48239013 ranks #2016 out of 12657 HSN codes by total export value. Within Sub-Chapter 4823, it ranks #5 of 25. By trade surplus, it ranks #1369 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48239013 exports

The strongest single-year export movement for HSN Code 48239013 was recorded in FY 2021-22, when exports surged by 90.30% over the prior year.

### India maintains a trade surplus of ₹140.98 Crore in HSN Code 48239013 goods

In FY 2024-25, India's exports of ₹170.38 Cr exceeded imports of ₹29.40 Cr, resulting in a trade surplus of ₹140.98 Crore — ranking #1369 of 12657 by surplus magnitude.

### Import growth of 7.08% CAGR signals stable import dependency for Packing And Wrapping Paper

India's imports under HSN Code 48239013 have grown at 7.08% CAGR, reaching ₹29.40 Crore in FY 2024-25.

### HSN Code 48239013 contributes 3.27% of Sub-Chapter 4823 exports — ranked #5

Among the 25 HSN codes under Sub-Chapter 4823, HSN Code 48239013 ranks #5 by export value — accounting for 3.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.14% share (rank #9).

## 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 (this hsn code) | ₹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 |