---
title: "4807 HSN Code | HSN Code for Composite paper & paperboard in India"
description: "Know more about 4807 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4807 covering Composite paper & paperboard."
canonical: "https://busy.in/hsn/sub-chapter-4807/"
---

# HSN Sub-chapter 4807: Composite paper & paperboard

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surfacecoated or impregnated, whether or not internally reinforced, in rolls or sheets

Part of [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/).

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 48070010 | [Composite paper: Straw board](https://busy.in/hsn/hsn-48070010/) |
| 48070090 | [Other Composite Paper/Paperboard](https://busy.in/hsn/hsn-48070090/) |

## Frequently asked questions

### What products are classified under HSN 4807

It includes Composite paper & paperboard

### Does MRP, weight or pack size change GST treatment for Composite paper & paperboard?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### How do I bill a kit or combo that includes Composite paper & paperboard?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Can reverse charge ever apply to transactions involving Composite paper & paperboard?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Composite paper & paperboard are forward charge. Check the current notifications for any special cases before deciding.

### Does packaging or branding change how GST applies to Composite paper & paperboard?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Composite paper & paperboard is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How should I document Composite paper & paperboard sent for job work?

Use a delivery challan for sending Composite paper & paperboard to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

## India's trade performance: HSN Sub-Chapter 4807 (FY 2024-25)

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

- Exports: ₹28 Cr (+85.10% YoY) — 0.0007% of India's total exports
- Imports: ₹74 Cr (+53.08% YoY) — 0.0012% of India's total imports
- Trade balance: −₹46 Cr (Deficit); surplus rank #665 of 1233 sub-chapters
- Share of Chapter 48: 0.12% of its exports; import side 0.27%
- Rank within Chapter 48: #18 of 22 by export value; import-side #18

### Key metrics

- Export CAGR: 16.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #972 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +427.84% in FY 2021-22
- Contribution to Ch. 48: 0.12% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4807

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 Ch. 48 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 48 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 10.88 | 0.0005% | — | 0.08% | 31.19 | 0.0009% | — | 0.14% | −20.31 | #1003 |
| FY 2019-20 | 7.03 | 0.0003% | −35.39% | 0.05% | 25.58 | 0.0008% | −17.99% | 0.13% | −18.55 | #1021 |
| FY 2020-21 | 4.49 | 0.0002% | −36.13% | 0.03% | 19.83 | 0.0007% | −22.48% | 0.15% | −15.34 | #1057 |
| FY 2021-22 | 23.70 | 0.0008% | +427.84% | 0.10% | 22.63 | 0.0005% | +14.12% | 0.13% | +1.07 | #951 |
| FY 2022-23 | 17.58 | 0.0005% | −25.82% | 0.07% | 56.84 | 0.0010% | +151.17% | 0.21% | −39.26 | #998 |
| FY 2023-24 | 14.90 | 0.0004% | −15.24% | 0.07% | 48.32 | 0.0009% | −14.99% | 0.19% | −33.42 | #1017 |
| FY 2024-25 | 27.58 | 0.0007% | +85.10% | 0.12% | 73.97 | 0.0012% | +53.08% | 0.27% | −46.39 | #972 |

- CAGR (7-year): exports 16.77%/yr, imports 15.48%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4807 export-import analysis

### Consistent export growth: 16.77% CAGR over 7 years

India's exports under HSN Sub-Chapter 4807 have grown at a compound annual rate of 16.77% over 7 fiscal years, rising from ₹10.88 Crore in FY 2018-19 to ₹27.58 Crore in FY 2024-25.

### HSN Sub-Chapter 4807 ranked #972 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4807 ranks #972 out of 1233 sub-chapters by total export value. Within Chapter 48, it ranks #18 of 22. By trade surplus, it ranks #665 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4807 exports

The strongest single-year export movement for HSN Sub-Chapter 4807 was recorded in FY 2021-22, when exports surged by 427.84% over the prior year.

### India records a trade deficit of ₹46.39 Crore in HSN Sub-Chapter 4807 goods

In FY 2024-25, India's imports of ₹73.97 Cr exceeded exports of ₹27.58 Cr, resulting in a trade deficit of ₹46.39 Crore — ranking #665 of 1233 by surplus magnitude.

### Import growth of 15.48% CAGR signals rising demand for Composite paper & paperboard

India's imports under HSN Sub-Chapter 4807 have grown at 15.48% CAGR, reaching ₹73.97 Crore in FY 2024-25.

### HSN Sub-Chapter 4807 contributes 0.12% of Chapter 48 exports — ranked #18

Among the 22 sub-chapters under Chapter 48, HSN Sub-Chapter 4807 ranks #18 by export value — accounting for 0.12% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.27% share (rank #18).

## Related Sub-Chapters in Chapter 48

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 4823: Paperboard cut or shaped articles](https://busy.in/hsn/sub-chapter-4823/) | ₹5,209 Cr |
| #2 | [HSN Sub-Chapter 4810: Kaolin coated paper](https://busy.in/hsn/sub-chapter-4810/) | ₹3,334 Cr |
| #3 | [HSN Sub-Chapter 4819: Cartons, boxes, cases, of paperboard](https://busy.in/hsn/sub-chapter-4819/) | ₹2,815 Cr |
| #4 | [HSN Sub-Chapter 4802: Uncoated writing or printing paper](https://busy.in/hsn/sub-chapter-4802/) | ₹2,738 Cr |
| #5 | [HSN Sub-Chapter 4811: Coated paper](https://busy.in/hsn/sub-chapter-4811/) | ₹2,719 Cr |
| #6 | [HSN Sub-Chapter 4820: Stationery items](https://busy.in/hsn/sub-chapter-4820/) | ₹1,989 Cr |
| #7 | [HSN Sub-Chapter 4805: Uncoated Paper & Board](https://busy.in/hsn/sub-chapter-4805/) | ₹984 Cr |
| #8 | [HSN Sub-Chapter 4804: Uncoated kraft paper](https://busy.in/hsn/sub-chapter-4804/) | ₹902 Cr |
| #9 | [HSN Sub-Chapter 4813: Hot-rolled iron bars](https://busy.in/hsn/sub-chapter-4813/) | ₹319 Cr |
| #10 | [HSN Sub-Chapter 4803: Household & Sanitary Paper Products](https://busy.in/hsn/sub-chapter-4803/) | ₹287 Cr |
| #18 | HSN Sub-Chapter 4807: Composite paper & paperboard (this hsn sub-chapter) | ₹28 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 4801 | [Newsprint, in rolls or sheets](https://busy.in/hsn/sub-chapter-4801/) |
| 4802 | [Uncoated writing or printing paper](https://busy.in/hsn/sub-chapter-4802/) |
| 4803 | [Household & Sanitary Paper Products](https://busy.in/hsn/sub-chapter-4803/) |
| 4804 | [Uncoated kraft paper](https://busy.in/hsn/sub-chapter-4804/) |
| 4805 | [Uncoated Paper & Board](https://busy.in/hsn/sub-chapter-4805/) |
| 4806 | [Specialty Papers](https://busy.in/hsn/sub-chapter-4806/) |
| 4808 | [Corrugated Or Creped Paper](https://busy.in/hsn/sub-chapter-4808/) |
| 4809 | [Carbon/self-copy paper, rolls/sheets](https://busy.in/hsn/sub-chapter-4809/) |
| 4810 | [Kaolin coated paper](https://busy.in/hsn/sub-chapter-4810/) |
| 4811 | [Coated paper](https://busy.in/hsn/sub-chapter-4811/) |
| 4812 | [Filter blocks, paper pulp slabs](https://busy.in/hsn/sub-chapter-4812/) |
| 4813 | [Hot-rolled iron bars](https://busy.in/hsn/sub-chapter-4813/) |
| 4814 | [Wallpaper and wall coverings](https://busy.in/hsn/sub-chapter-4814/) |
| 4816 | [Copying paper, duplicator stencils](https://busy.in/hsn/sub-chapter-4816/) |
| 4817 | [Paper stationery: envelopes, boxes](https://busy.in/hsn/sub-chapter-4817/) |
| 4818 | [Toilet paper, tissues, diapers & sanitary paper articles](https://busy.in/hsn/sub-chapter-4818/) |
| 4819 | [Cartons, boxes, cases, of paperboard](https://busy.in/hsn/sub-chapter-4819/) |
| 4820 | [Stationery items](https://busy.in/hsn/sub-chapter-4820/) |
| 4821 | [Paper labels](https://busy.in/hsn/sub-chapter-4821/) |
| 4822 | [Paper bobbins and supports](https://busy.in/hsn/sub-chapter-4822/) |
| 4823 | [Paperboard cut or shaped articles](https://busy.in/hsn/sub-chapter-4823/) |