4823 HSN Code: Paperboard cut or shaped articles

HSN Sub Chapter 4823 represents Paperboard cut or shaped articles under GST classification. This code helps businesses identify Paperboard cut or shaped articles correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 4823, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Paperboard cut or shaped articles.

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New GST Rate for HSN Code 4823

GST Rate for Paperboard cut or shaped articles under HSN Code 4823. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

48

HSN Code

4823

HSN Description

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

New GST Rate

5 %
Essential

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 4823

Following tariff HSN codes fall under Paperboard cut or shaped articles.

Tariff HSN

48231200

Description

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

Tariff HSN

48231900

Description

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

Tariff HSN

48232000

Description

Filter paper and paperboard

Tariff HSN

48234000

Description

Rolls, sheets and dials, printed for self-recording apparatus

Tariff HSN

48236000

Description

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

Tariff HSN

48236100

Description

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

Tariff HSN

48236900

Description

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

Tariff HSN

48237010

Description

Moulded or pressed article of paper pulp : Paper pulp moulded trays

Tariff HSN

48237020

Description

Moulded or pressed article of paper pulp : Wood pulp board

Tariff HSN

48237030

Description

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

Tariff HSN

48237090

Description

Moulded or pressed article of paper pulp :Other

Tariff HSN

48239011

Description

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

Tariff HSN

48239012

Description

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

Tariff HSN

48239013

Description

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

Tariff HSN

48239014

Description

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

Tariff HSN

48239015

Description

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

Tariff HSN

48239016

Description

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

Tariff HSN

48239017

Description

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

Tariff HSN

48239018

Description

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

Tariff HSN

48239019

Description

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

Tariff HSN

48239021

Description

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

Tariff HSN

48239022

Description

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

Tariff HSN

48239023

Description

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

Tariff HSN

48239030

Description

Plain or embossed seals made of paper, laminated paper or paper gaskets

Tariff HSN

48239090

Description

Other

India’s Trade Performance — HSN Sub-Chapter 4823 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

₹5,209 Cr

+11.95% vs FY 2023-24

0.1406% of India’s total exports

India’s Imports

FY 2024-25

₹1,374 Cr

+20.68% vs FY 2023-24

0.0225% of India’s total imports

Trade Balance

FY 2024-25

₹3,835 Cr

Trade Surplus

Surplus rank #90 of 1233 subchapters

% of Chapter 48

FY 2024-25

23.46%

Share of Chapter 48’s total exports in FY 2024-25

Import side: 4.97% of Chapter 48’s imports

Rank Within Chapter 48

FY 2024-25

#1 of 22

Position by export value among subchapters in Chapter 48

Import-side rank: #7 of 22

At a glance

14.90%

Export CAGR

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

#131

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+39.17%

Peak Growth Year

FY 2021-22 · strongest single-year move

23.46%

Contribution to Ch. 48

Share of Chapter 48 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #171

Balance

+1,694.22

Exports

2,263.97 ₹ Cr

0.0986% share

— YoY

16.27% of Ch. 48

Imports

569.75 ₹ Cr

0.0159% share

— YoY

2.63% of Ch. 48

FY 2019-20 Exp. Rank #156

Balance

+1,895.35

Exports

2,445.38 ₹ Cr

0.1107% share

+8.01% YoY

17.69% of Ch. 48

Imports

550.03 ₹ Cr

0.0164% share

−3.46% YoY

2.86% of Ch. 48

FY 2020-21 Exp. Rank #154

Balance

+2,105.04

Exports

2,666.10 ₹ Cr

0.1240% share

+9.03% YoY

18.57% of Ch. 48

Imports

561.06 ₹ Cr

0.0193% share

+2.01% YoY

4.28% of Ch. 48

FY 2021-22 Exp. Rank #148

Balance

+2,962.23

Exports

3,710.45 ₹ Cr

0.1182% share

+39.17% YoY

15.66% of Ch. 48

Imports

748.22 ₹ Cr

0.0164% share

+33.36% YoY

4.43% of Ch. 48

FY 2022-23 Exp. Rank #141

Balance

+3,246.19

Exports

4,423.08 ₹ Cr

0.1222% share

+19.21% YoY

18.66% of Ch. 48

Imports

1,176.89 ₹ Cr

0.0205% share

+57.29% YoY

4.44% of Ch. 48

FY 2023-24 Exp. Rank #138

Balance

+3,514.07

Exports

4,652.80 ₹ Cr

0.1286% share

+5.19% YoY

21.41% of Ch. 48

Imports

1,138.73 ₹ Cr

0.0203% share

−3.24% YoY

4.56% of Ch. 48

FY 2024-25 Exp. Rank #131

Balance

+3,834.50

Exports

5,208.69 ₹ Cr

0.1406% share

+11.95% YoY

23.46% of Ch. 48

Imports

1,374.19 ₹ Cr

0.0225% share

+20.68% YoY

4.97% of Ch. 48

CAGR · 7-Year

Exports

14.90% /yr

Imports

15.80% /yr

Consistently Surplus
Chapter 48 total

reference, FY 2024-25

Export

₹22,205.04 Cr

Import

₹27,650.08 Cr

Trade Balance

−5,445.04

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

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 4823 ranks #131 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 4823 and GST compliance.

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.

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.

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