---
title: "4823 HSN Code | HSN Code for Paperboard cut or shaped articles in India"
description: "Know more about 4823 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4823 covering Paperboard cut or shaped articles."
canonical: "https://busy.in/hsn/sub-chapter-4823/"
---

# HSN Sub-chapter 4823: Paperboard cut or shaped articles

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

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: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 48231200 | [Other Gummed Adhesive Paper](https://busy.in/hsn/hsn-48231200/) |
| 48231900 | [Paper Plates Cups Trays](https://busy.in/hsn/hsn-48231900/) |
| 48232000 | [Filter Paper & Board](https://busy.in/hsn/hsn-48232000/) |
| 48234000 | [Rolls for self-recording apparatus](https://busy.in/hsn/hsn-48234000/) |
| 48236000 | [Printed Globes](https://busy.in/hsn/hsn-48236000/) |
| 48236100 | [Bamboo Tableware: Trays, Dishes, Plates, Cups of Paper or Paperboard](https://busy.in/hsn/hsn-48236100/) |
| 48236900 | [Paper/Paperboard Tableware & Cups: Other](https://busy.in/hsn/hsn-48236900/) |
| 48237010 | [Paper pulp moulded trays](https://busy.in/hsn/hsn-48237010/) |
| 48237020 | [Wood pulp board](https://busy.in/hsn/hsn-48237020/) |
| 48237030 | [Paper Mache Articles](https://busy.in/hsn/hsn-48237030/) |
| 48237090 | [Moulded or pressed article of paper pulp :Other](https://busy.in/hsn/hsn-48237090/) |
| 48239011 | [Braille Paper](https://busy.in/hsn/hsn-48239011/) |
| 48239012 | [Cellulose (Sole board/sheet)](https://busy.in/hsn/hsn-48239012/) |
| 48239013 | [Packing And Wrapping Paper](https://busy.in/hsn/hsn-48239013/) |
| 48239014 | [Paper for cigarette filter tips](https://busy.in/hsn/hsn-48239014/) |
| 48239015 | [Paper Cone For Loudspeaker](https://busy.in/hsn/hsn-48239015/) |
| 48239016 | [Other\| Insecticides; Synthetic Pyrethrum](https://busy.in/hsn/hsn-48239016/) |
| 48239017 | [Patterns for apparel & accessories](https://busy.in/hsn/hsn-48239017/) |
| 48239018 | [Braille Paper and Other Products](https://busy.in/hsn/hsn-48239018/) |
| 48239019 | [Decorative Laminates](https://busy.in/hsn/hsn-48239019/) |
| 48239021 | [Monotype/Newstape Paper Strips (<=15cm)](https://busy.in/hsn/hsn-48239021/) |
| 48239022 | [Other Used Postage/Revenue Stamps](https://busy.in/hsn/hsn-48239022/) |
| 48239023 | [Pre-punched Cards](https://busy.in/hsn/hsn-48239023/) |
| 48239030 | [Paper Seals: Plain, Embossed, Laminated or Gaskets](https://busy.in/hsn/hsn-48239030/) |
| 48239090 | [Labels, Tags and Similar Paper Products](https://busy.in/hsn/hsn-48239090/) |

## Frequently asked questions

### What products are classified under HSN 4823

It includes Paperboard cut or shaped articles

### Does packaging or branding change how GST applies to Paperboard cut or shaped articles?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Paperboard cut or shaped articles 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 are warranty replacements of Paperboard cut or shaped articles handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Is the composition scheme suitable if I mainly trade Paperboard cut or shaped articles?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### If I repair and return Paperboard cut or shaped articles, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### How should I document Paperboard cut or shaped articles sent for job work?

Use a delivery challan for sending Paperboard cut or shaped articles 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.

### Can reverse charge ever apply to transactions involving Paperboard cut or shaped articles?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Paperboard cut or shaped articles are forward charge. Check the current notifications for any special cases before deciding.

## India's trade performance: HSN Sub-Chapter 4823 (FY 2024-25)

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

- Exports: ₹5,209 Cr (+11.95% YoY) — 0.1406% of India's total exports
- Imports: ₹1,374 Cr (+20.68% YoY) — 0.0225% of India's total imports
- Trade balance: ₹3,835 Cr (Surplus); surplus rank #90 of 1233 sub-chapters
- Share of Chapter 48: 23.46% of its exports; import side 4.97%
- Rank within Chapter 48: #1 of 22 by export value; import-side #7

### Key metrics

- Export CAGR: 14.90% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #131 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +39.17% in FY 2021-22
- Contribution to Ch. 48: 23.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4823

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 | 2,263.97 | 0.0986% | — | 16.27% | 569.75 | 0.0159% | — | 2.63% | +1,694.22 | #171 |
| FY 2019-20 | 2,445.38 | 0.1107% | +8.01% | 17.69% | 550.03 | 0.0164% | −3.46% | 2.86% | +1,895.35 | #156 |
| FY 2020-21 | 2,666.10 | 0.1240% | +9.03% | 18.57% | 561.06 | 0.0193% | +2.01% | 4.28% | +2,105.04 | #154 |
| FY 2021-22 | 3,710.45 | 0.1182% | +39.17% | 15.66% | 748.22 | 0.0164% | +33.36% | 4.43% | +2,962.23 | #148 |
| FY 2022-23 | 4,423.08 | 0.1222% | +19.21% | 18.66% | 1,176.89 | 0.0205% | +57.29% | 4.44% | +3,246.19 | #141 |
| FY 2023-24 | 4,652.80 | 0.1286% | +5.19% | 21.41% | 1,138.73 | 0.0203% | −3.24% | 4.56% | +3,514.07 | #138 |
| FY 2024-25 | 5,208.69 | 0.1406% | +11.95% | 23.46% | 1,374.19 | 0.0225% | +20.68% | 4.97% | +3,834.50 | #131 |

- CAGR (7-year): exports 14.90%/yr, imports 15.80%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 4823 export-import analysis

### Consistent export growth: 14.90% CAGR over 7 years

India's exports under HSN Sub-Chapter 4823 have grown at a compound annual rate of 14.90% over 7 fiscal years, rising from ₹2,263.97 Crore in FY 2018-19 to ₹5,208.69 Crore in FY 2024-25.

### HSN Sub-Chapter 4823 ranked #131 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4823 ranks #131 out of 1233 sub-chapters by total export value. Within Chapter 48, it ranks #1 of 22. By trade surplus, it ranks #90 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4823 exports

The strongest single-year export movement for HSN Sub-Chapter 4823 was recorded in FY 2021-22, when exports surged by 39.17% over the prior year.

### India maintains a trade surplus of ₹3,834.50 Crore in HSN Sub-Chapter 4823 goods

In FY 2024-25, India's exports of ₹5,208.69 Cr exceeded imports of ₹1,374.19 Cr, resulting in a trade surplus of ₹3,834.50 Crore — ranking #90 of 1233 by surplus magnitude.

### Import growth of 15.80% CAGR signals rising demand for Paperboard cut or shaped articles

India's imports under HSN Sub-Chapter 4823 have grown at 15.80% CAGR, reaching ₹1,374.19 Crore in FY 2024-25.

### HSN Sub-Chapter 4823 contributes 23.46% of Chapter 48 exports — ranked #1

Among the 22 sub-chapters under Chapter 48, HSN Sub-Chapter 4823 ranks #1 by export value — accounting for 23.46% of the chapter's total exports in FY 2024-25. On the import side, it holds 4.97% share (rank #7).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 4807 | [Composite paper & paperboard](https://busy.in/hsn/sub-chapter-4807/) |
| 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/) |