--- title: "HSN Code for Account book paper | HSN 48025740 GST Rate" description: "Find HSN and GST Rates for 48025740 related to Account book paper with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48025740/" --- # HSN Code 48025740: Account book paper - [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 | | --- | --- | --- | --- | --- | | Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : Other, weighing 40 g/m2 or more but not more than 150 g/m2 : Account book paper | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48025740 ? It includes Bank and Cheque Paper ### How much GST applies to Account book paper? Under HSN 48025740, Account book paper attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Account book paper? 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 Account book paper? 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. ### How should mixed supplies be billed when Account book paper is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Account book paper; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Account book paper? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Account book paper? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 48025740 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−66.67% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4964 of 12657 HSN codes - Share of Sub-Chapter 4802: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 4802: #32 of 63 by export value ### Key metrics - Export CAGR: 47.58% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9185 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +175.86% in FY 2022-23 - Contribution to Sub-Ch. 4802: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48025740 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 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.02 | #9664 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +133.33% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.07 | #9335 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +57.14% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.11 | #9183 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +163.64% | 0.01% | < ₹1 Crore | 0.0000% | — | 0.02% | +0.13 | #8961 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +175.86% | 0.02% | Nil | 0.0000% | −100.00% | 0.00% | +0.80 | #8296 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +16.25% | 0.04% | Nil | 0.0000% | — | 0.00% | +0.93 | #8304 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −66.67% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.31 | #9185 | - CAGR (7-year): exports 47.58%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 48025740 export-import analysis ### Consistent export growth: 47.58% CAGR over 7 years India's exports under HSN Code 48025740 have grown at a compound annual rate of 47.58% over 7 fiscal years, rising from ₹0.03 Crore in FY 2018-19 to ₹0.31 Crore in FY 2024-25. ### HSN Code 48025740 ranked #9185 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48025740 ranks #9185 out of 12657 HSN codes by total export value. Within Sub-Chapter 4802, it ranks #32 of 63. By trade surplus, it ranks #4964 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 48025740 exports The strongest single-year export movement for HSN Code 48025740 was recorded in FY 2022-23, when exports surged by 175.86% over the prior year. ### India maintains a trade surplus of ₹0.31 Crore in HSN Code 48025740 goods In FY 2024-25, India's exports of ₹0.31 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.31 Crore — ranking #4964 of 12657 by surplus magnitude. ### HSN Code 48025740 contributes 0.01% of Sub-Chapter 4802 exports — ranked #32 Among the 63 HSN codes under Sub-Chapter 4802, HSN Code 48025740 ranks #32 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 | | #32 | HSN Code 48025740: Account book paper (this hsn code) | < ₹1 Crore |