---
title: "HSN Code for Toilet Tissue Stock, Commercial Size Rolls | HSN 48030010 GST Rate"
description: "Find HSN and GST Rates for 48030010 related to Toilet Tissue Stock, Commercial Size Rolls with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 48030010: Toilet Tissue Stock, Commercial Size Rolls

- [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 4803: Household & Sanitary Paper Products](https://busy.in/hsn/sub-chapter-4803/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surfacedecorated or printed, in rolls or sheetsIn commercial sizerolls of a width 36 cm and above | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48030010 ?

It includes Sanitary Paper| Household Paper

### Does packaging or labelling change the GST for Toilet Tissue Stock, Commercial Size Rolls?

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.

### Can we claim ITC on inputs used to trade Toilet Tissue Stock, Commercial Size Rolls?

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 Toilet Tissue Stock, Commercial Size Rolls?

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 much GST applies to Toilet Tissue Stock, Commercial Size Rolls?

Under HSN 48030010, Toilet Tissue Stock, Commercial Size Rolls attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Toilet Tissue Stock, Commercial Size Rolls is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Toilet Tissue Stock, Commercial Size Rolls; Nil for exempt items if applicable).

### Any common misclassification issue with Toilet Tissue Stock, Commercial Size Rolls?

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 48030010 (FY 2024-25)

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

- Exports: ₹230 Cr (+12.27% YoY) — 0.0063% of India's total exports
- Imports: ₹49 Cr (+64.99% YoY) — 0.0008% of India's total imports
- Trade balance: ₹181 Cr (Surplus); surplus rank #1211 of 12657 HSN codes
- Share of Sub-Chapter 4803: 80.28% of its exports; import side 20.43%
- Rank within Sub-Chapter 4803: #1 of 2 by export value; import-side #2

### Key metrics

- Export CAGR: 4.11% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1688 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +92.80% in FY 2021-22
- Contribution to Sub-Ch. 4803: 80.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48030010

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. 4803 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4803 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 180.94 | 0.0079% | — | 67.51% | 13.71 | 0.0004% | — | 15.91% | +167.23 | #1412 |
| FY 2019-20 | 126.01 | 0.0057% | −30.36% | 68.13% | 16.36 | 0.0005% | +19.33% | 13.76% | +109.65 | #1756 |
| FY 2020-21 | 115.48 | 0.0054% | −8.36% | 77.97% | 11.85 | 0.0004% | −27.57% | 15.65% | +103.63 | #1917 |
| FY 2021-22 | 222.64 | 0.0071% | +92.80% | 85.07% | 16.66 | 0.0004% | +40.59% | 18.32% | +205.98 | #1546 |
| FY 2022-23 | 245.67 | 0.0068% | +10.34% | 83.94% | 14.05 | 0.0002% | −15.67% | 9.21% | +231.62 | #1520 |
| FY 2023-24 | 205.27 | 0.0057% | −16.44% | 78.12% | 29.79 | 0.0005% | +112.03% | 14.36% | +175.48 | #1760 |
| FY 2024-25 | 230.46 | 0.0063% | +12.27% | 80.28% | 49.15 | 0.0008% | +64.99% | 20.43% | +181.31 | #1688 |

- CAGR (7-year): exports 4.11%/yr, imports 23.71%/yr (consistently Surplus)

## Key trade insights: HSN Code 48030010 export-import analysis

### Consistent export growth: 4.11% CAGR over 7 years

India's exports under HSN Code 48030010 have grown at a compound annual rate of 4.11% over 7 fiscal years, rising from ₹180.94 Crore in FY 2018-19 to ₹230.46 Crore in FY 2024-25.

### HSN Code 48030010 ranked #1688 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48030010 ranks #1688 out of 12657 HSN codes by total export value. Within Sub-Chapter 4803, it ranks #1 of 2. By trade surplus, it ranks #1211 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48030010 exports

The strongest single-year export movement for HSN Code 48030010 was recorded in FY 2021-22, when exports surged by 92.80% over the prior year.

### India maintains a trade surplus of ₹181.31 Crore in HSN Code 48030010 goods

In FY 2024-25, India's exports of ₹230.46 Cr exceeded imports of ₹49.15 Cr, resulting in a trade surplus of ₹181.31 Crore — ranking #1211 of 12657 by surplus magnitude.

### Import growth of 23.71% CAGR signals rising demand for Toilet Tissue Stock, Commercial Size Rolls

India's imports under HSN Code 48030010 have grown at 23.71% CAGR, reaching ₹49.15 Crore in FY 2024-25.

### HSN Code 48030010 contributes 80.28% of Sub-Chapter 4803 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 4803, HSN Code 48030010 ranks #1 by export value — accounting for 80.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.43% share (rank #2).

## Related HSN Codes in Sub-Chapter 4803

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 48030010: Toilet Tissue Stock, Commercial Size Rolls (this hsn code) | ₹230 Cr |
| #2 | [HSN Code 48030090: Sanitary Paper\| Household Paper](https://busy.in/hsn/hsn-48030090/) | ₹57 Cr |