---
title: "HSN Code for Paper for cigarette filter tips | HSN 48239014 GST Rate"
description: "Find HSN and GST Rates for 48239014 related to Paper for cigarette filter tips with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48239014/"
---

# HSN Code 48239014: Paper for cigarette filter tips

- [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 : Paper for cigarette filter tips | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48239014 ?

It includes Other| Insecticides; Synthetic Pyrethrum

### Any common misclassification issue with Paper for cigarette filter tips?

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

### How much GST applies to Paper for cigarette filter tips?

Under HSN 48239014, Paper for cigarette filter tips attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Paper for cigarette filter tips?

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.

### Do e‑way bill and e‑invoice apply for Paper for cigarette filter tips?

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.

### Can we claim ITC on inputs used to trade Paper for cigarette filter tips?

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 48239014 (FY 2024-25)

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

- Exports: ₹37 Cr (+119.19% YoY) — 0.0010% of India's total exports
- Imports: ₹21 Cr (+24.15% YoY) — 0.0003% of India's total imports
- Trade balance: ₹16 Cr (Surplus); surplus rank #2978 of 12657 HSN codes
- Share of Sub-Chapter 4823: 0.71% of its exports; import side 1.50%
- Rank within Sub-Chapter 4823: #9 of 25 by export value; import-side #11

### Key metrics

- Export CAGR: 29.83% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4033 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +129.39% in FY 2020-21
- Contribution to Sub-Ch. 4823: 0.71% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48239014

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 | 7.68 | 0.0003% | — | 0.34% | 5.41 | 0.0002% | — | 0.95% | +2.27 | #5332 |
| FY 2019-20 | 8.78 | 0.0004% | +14.32% | 0.36% | 9.73 | 0.0003% | +79.85% | 1.77% | −0.95 | #5181 |
| FY 2020-21 | 20.14 | 0.0009% | +129.39% | 0.76% | 9.62 | 0.0003% | −1.13% | 1.71% | +10.52 | #4172 |
| FY 2021-22 | 9.22 | 0.0003% | −54.22% | 0.25% | 18.29 | 0.0004% | +90.12% | 2.44% | −9.07 | #5595 |
| FY 2022-23 | 12.93 | 0.0004% | +40.24% | 0.29% | 22.71 | 0.0004% | +24.17% | 1.93% | −9.78 | #5301 |
| FY 2023-24 | 16.78 | 0.0005% | +29.78% | 0.36% | 16.56 | 0.0003% | −27.08% | 1.45% | +0.22 | #5008 |
| FY 2024-25 | 36.78 | 0.0010% | +119.19% | 0.71% | 20.56 | 0.0003% | +24.15% | 1.50% | +16.22 | #4033 |

- CAGR (7-year): exports 29.83%/yr, imports 24.92%/yr (consistently Surplus)

## Key trade insights: HSN Code 48239014 export-import analysis

### Consistent export growth: 29.83% CAGR over 7 years

India's exports under HSN Code 48239014 have grown at a compound annual rate of 29.83% over 7 fiscal years, rising from ₹7.68 Crore in FY 2018-19 to ₹36.78 Crore in FY 2024-25.

### HSN Code 48239014 ranked #4033 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48239014 ranks #4033 out of 12657 HSN codes by total export value. Within Sub-Chapter 4823, it ranks #9 of 25. By trade surplus, it ranks #2978 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 48239014 exports

The strongest single-year export movement for HSN Code 48239014 was recorded in FY 2020-21, when exports surged by 129.39% over the prior year.

### India maintains a trade surplus of ₹16.22 Crore in HSN Code 48239014 goods

In FY 2024-25, India's exports of ₹36.78 Cr exceeded imports of ₹20.56 Cr, resulting in a trade surplus of ₹16.22 Crore — ranking #2978 of 12657 by surplus magnitude.

### Import growth of 24.92% CAGR signals rising demand for Paper for cigarette filter tips

India's imports under HSN Code 48239014 have grown at 24.92% CAGR, reaching ₹20.56 Crore in FY 2024-25.

### HSN Code 48239014 contributes 0.71% of Sub-Chapter 4823 exports — ranked #9

Among the 25 HSN codes under Sub-Chapter 4823, HSN Code 48239014 ranks #9 by export value — accounting for 0.71% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.50% share (rank #11).

## 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 (this hsn code) | ₹37 Cr |
| #10 | [HSN Code 48237030: Paper Mache Articles](https://busy.in/hsn/hsn-48237030/) | ₹23 Cr |