HSN Code 48239014: Paper for cigarette filter tips

HSN Code 48239014 represents Paper for cigarette filter tips under GST classification. This code helps businesses identify Paper for cigarette filter tips correctly for billing, taxation, and trade. With HSN Code 48239014, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Paper for cigarette filter tips.

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Description of Goods for HSN Code 48239014

HSN Code 48239014 relates to the following description.

Description of Goods

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

Chapter

48 - Paper and paperboard; articles of paper pulp of paper or of paperboard

Sub Chapter

4823 - Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paperpulp, paper, paperboard,cellulose wadding or webs of cellulose fibers

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 48239014 not include?

Paper for cigarette filter tips does not include products with the following descriptions.

HSN Code 48231200

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - gummed or adhesive paper, in strips or rolls : self-adhesive

HSN Code 48231900

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - gummed or adhesive paper, in strips or rolls : other

HSN Code 48236000

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - trays, dishes, plates, cups and the like, of paper and paperboard

HSN Code 48236100

Trays. dishes, plates, cups and the like, of paper or paperboard: Of bamboo

HSN Code 48237030

Moulded or pressed article of paper pulp : Articles made of paper mache other than artware and moulded or pressed goods of wood pulp

HSN Code 48239011

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 : Braille paper

HSN Code 48239012

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

HSN Code 48239013

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

HSN Code 48239015

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 cone for loud speaker

HSN Code 48239016

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 : Patterns made of papers for leather footwear, leather garments and goods

HSN Code 48239017

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 : Patterns made of paper for articles of apparel and clothing accessories

HSN Code 48239018

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 : Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations

HSN Code 48239019

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 : Decorative laminates

HSN Code 48239021

Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like : Pre-punched cards

HSN Code 48239022

Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like : Monotype and newstape paper in strips with perforated edges, not exceeding 15cm in width

HSN Code 48239023

Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like : Typewriting paper cut to size

India’s Trade Performance — HSN Code 48239014 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹37 Cr

+119.19% vs FY 2023-24

0.0010% of India’s total exports

India’s Imports

FY 2024-25

₹21 Cr

+24.15% vs FY 2023-24

0.0003% of India’s total imports

Trade Balance

FY 2024-25

₹16 Cr

Trade Surplus

Surplus rank #2978 of 12657 HSN codes

% of Sub-Chapter 4823

FY 2024-25

0.71%

Share of Sub-Chapter 4823’s total exports in FY 2024-25

Import side: 1.50% of Sub-Chapter 4823’s imports

Rank Within Sub-Chapter 4823

FY 2024-25

#9 of 25

Position by export value among HSN codes in Sub-Chapter 4823

Import-side rank: #11 of 25

At a glance

29.83%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#4033

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+129.39%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.71%

Contribution to Sub-Ch. 4823

Share of Sub-Chapter 4823 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #5332

Balance

+2.27

Exports

7.68 ₹ Cr

0.0003% share

— YoY

0.34% of Sub-Ch. 4823

Imports

5.41 ₹ Cr

0.0002% share

— YoY

0.95% of Sub-Ch. 4823

FY 2019-20 Exp. Rank #5181

Balance

−0.95

Exports

8.78 ₹ Cr

0.0004% share

+14.32% YoY

0.36% of Sub-Ch. 4823

Imports

9.73 ₹ Cr

0.0003% share

+79.85% YoY

1.77% of Sub-Ch. 4823

FY 2020-21 Exp. Rank #4172

Balance

+10.52

Exports

20.14 ₹ Cr

0.0009% share

+129.39% YoY

0.76% of Sub-Ch. 4823

Imports

9.62 ₹ Cr

0.0003% share

−1.13% YoY

1.71% of Sub-Ch. 4823

FY 2021-22 Exp. Rank #5595

Balance

−9.07

Exports

9.22 ₹ Cr

0.0003% share

−54.22% YoY

0.25% of Sub-Ch. 4823

Imports

18.29 ₹ Cr

0.0004% share

+90.12% YoY

2.44% of Sub-Ch. 4823

FY 2022-23 Exp. Rank #5301

Balance

−9.78

Exports

12.93 ₹ Cr

0.0004% share

+40.24% YoY

0.29% of Sub-Ch. 4823

Imports

22.71 ₹ Cr

0.0004% share

+24.17% YoY

1.93% of Sub-Ch. 4823

FY 2023-24 Exp. Rank #5008

Balance

+0.22

Exports

16.78 ₹ Cr

0.0005% share

+29.78% YoY

0.36% of Sub-Ch. 4823

Imports

16.56 ₹ Cr

0.0003% share

−27.08% YoY

1.45% of Sub-Ch. 4823

FY 2024-25 Exp. Rank #4033

Balance

+16.22

Exports

36.78 ₹ Cr

0.0010% share

+119.19% YoY

0.71% of Sub-Ch. 4823

Imports

20.56 ₹ Cr

0.0003% share

+24.15% YoY

1.50% of Sub-Ch. 4823

CAGR · 7-Year

Exports

29.83% /yr

Imports

24.92% /yr

Consistently Surplus
Sub-Chapter 4823 total

reference, FY 2024-25

Export

₹5,208.69 Cr

Import

₹1,374.19 Cr

Trade Balance

+3,834.50

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 48239014 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.