--- title: "HSN Code for Wall Paper Base | HSN 48024000 GST Rate" description: "Find HSN and GST Rates for 48024000 related to Wall Paper Base with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48024000/" --- # HSN Code 48024000: Wall Paper Base - [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 4802: Uncoated writing or printing paper](https://busy.in/hsn/sub-chapter-4802/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Wall paper base | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48024000 ? It includes Oil Bound Distemper ### How should mixed supplies be billed when Wall Paper Base is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wall Paper Base; Nil for exempt items if applicable). ### How much GST applies to Wall Paper Base? Under HSN 48024000, Wall Paper Base attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Wall Paper Base? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Wall Paper Base? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Wall Paper Base? 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. ### Does packaging or labelling change the GST for Wall Paper Base? 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. ## India's trade performance: HSN Code 48024000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−83.33% YoY) — 0.0000% of India's total exports - Imports: ₹6 Cr (+9.33% YoY) — 0.0001% of India's total imports - Trade balance: −₹6 Cr (Deficit); surplus rank #8692 of 12657 HSN codes - Share of Sub-Chapter 4802: 0.00% of its exports; import side 0.27% - Rank within Sub-Chapter 4802: #41 of 63 by export value; import-side #13 ### Key metrics - Export CAGR: -58.83% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,100.00% in FY 2021-22 - Contribution to Sub-Ch. 4802: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48024000 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. 4802 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4802 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 4.11 | 0.0002% | — | 0.14% | 1.54 | 0.0000% | — | 0.08% | +2.57 | #6104 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 2.05 | 0.0001% | +33.12% | 0.10% | −2.05 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | 1.00 | 0.0000% | −51.22% | 0.11% | −0.98 | #9824 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +1,100.00% | 0.01% | 3.05 | 0.0001% | +205.00% | 0.32% | −2.81 | #9083 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −91.67% | 0.00% | 5.74 | 0.0001% | +88.20% | 0.27% | −5.72 | #10152 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +500.00% | 0.00% | 5.25 | 0.0001% | −8.54% | 0.17% | −5.13 | #9706 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −83.33% | 0.00% | 5.74 | 0.0001% | +9.33% | 0.27% | −5.72 | #10305 | - CAGR (7-year): exports -58.83%/yr, imports 24.52%/yr (consistently Deficit) ## Key trade insights: HSN Code 48024000 export-import analysis ### Export decline: -58.83% CAGR over 7 years India's exports under HSN Code 48024000 have declined at a compound annual rate of -58.83% over 7 fiscal years, falling from ₹4.11 Crore in FY 2018-19 to ₹0.02 Crore in FY 2024-25. ### HSN Code 48024000 ranked #10305 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48024000 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #41 of 63. By trade surplus, it ranks #8692 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48024000 exports The strongest single-year export movement for HSN Code 48024000 was recorded in FY 2021-22, when exports surged by 1,100.00% over the prior year. ### India records a trade deficit of ₹5.72 Crore in HSN Code 48024000 goods In FY 2024-25, India's imports of ₹5.74 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹5.72 Crore — ranking #8692 of 12657 by surplus magnitude. ### Import growth of 24.52% CAGR signals rising demand for Wall Paper Base India's imports under HSN Code 48024000 have grown at 24.52% CAGR, reaching ₹5.74 Crore in FY 2024-25. ### HSN Code 48024000 contributes 0.00% of Sub-Chapter 4802 exports — ranked #41 Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48024000 ranks #41 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.27% share (rank #13). ## Related HSN Codes in Sub-Chapter 4802 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 48025790: Other Paper (40-150 G/M2)](https://busy.in/hsn/hsn-48025790/) | ₹1,275 Cr | | #2 | [HSN Code 48025590: Other Thin Paper (<40 g/m2)](https://busy.in/hsn/hsn-48025590/) | ₹593 Cr | | #3 | [HSN Code 48025610: Litho And Offset Paper, 40-150 G/M2](https://busy.in/hsn/hsn-48025610/) | ₹218 Cr | | #4 | [HSN Code 48025690: Other Paper And Board, 40-150 G/M2](https://busy.in/hsn/hsn-48025690/) | ₹182 Cr | | #5 | [HSN Code 48026120: Poster Paper Rolls (Mech./Chemi Pulp)](https://busy.in/hsn/hsn-48026120/) | ₹107 Cr | | #6 | [HSN Code 48025510: Litho/Offset Paper (<40 g/m2)](https://busy.in/hsn/hsn-48025510/) | ₹81 Cr | | #7 | [HSN Code 48025710: Litho And Offset Paper](https://busy.in/hsn/hsn-48025710/) | ₹71 Cr | | #8 | [HSN Code 48026920: Poster Paper (Mech./Chemi Pulp)](https://busy.in/hsn/hsn-48026920/) | ₹51 Cr | | #9 | [HSN Code 48026290: Poster Paper](https://busy.in/hsn/hsn-48026290/) | ₹42 Cr | | #10 | [HSN Code 48021010: Hand-Made Paper And Paperboard\| Paper](https://busy.in/hsn/hsn-48021010/) | ₹33 Cr | | #41 | HSN Code 48024000: Wall Paper Base (this hsn code) | < ₹1 Crore |