---
title: "HSN Code for Sanitary Paper| Household Paper | HSN 48030090 GST Rate"
description: "Find HSN and GST Rates for 48030090 related to Sanitary Paper| Household Paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48030090/"
---

# HSN Code 48030090: Sanitary Paper| Household 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 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 sheets : others | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48030090 ?

It includes Kraftliner : Unbleached

### How should mixed supplies be billed when Sanitary Paper/ Household Paper is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sanitary Paper/ Household Paper; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Sanitary Paper/ Household Paper?

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 Sanitary Paper/ Household 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 much GST applies to Sanitary Paper/ Household Paper?

Under HSN 48030090, Sanitary Paper/ Household Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Sanitary Paper/ Household 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.

## India's trade performance: HSN Code 48030090 (FY 2024-25)

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

- Exports: ₹57 Cr (−1.51% YoY) — 0.0015% of India's total exports
- Imports: ₹191 Cr (+7.78% YoY) — 0.0032% of India's total imports
- Trade balance: −₹135 Cr (Deficit); surplus rank #11024 of 12657 HSN codes
- Share of Sub-Chapter 4803: 19.72% of its exports; import side 79.57%
- Rank within Sub-Chapter 4803: #2 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: -6.92% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3452 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +22.29% in FY 2023-24
- Contribution to Sub-Ch. 4803: 19.72% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48030090

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 | 87.08 | 0.0038% | — | 32.49% | 72.48 | 0.0020% | — | 84.10% | +14.60 | #2171 |
| FY 2019-20 | 58.94 | 0.0027% | −32.32% | 31.87% | 102.51 | 0.0031% | +41.43% | 86.24% | −43.57 | #2658 |
| FY 2020-21 | 32.63 | 0.0015% | −44.64% | 22.03% | 63.87 | 0.0022% | −37.69% | 84.35% | −31.24 | #3535 |
| FY 2021-22 | 39.06 | 0.0012% | +19.71% | 14.93% | 74.30 | 0.0016% | +16.33% | 81.68% | −35.24 | #3705 |
| FY 2022-23 | 47.01 | 0.0013% | +20.35% | 16.06% | 138.47 | 0.0024% | +86.37% | 90.79% | −91.46 | #3566 |
| FY 2023-24 | 57.49 | 0.0016% | +22.29% | 21.88% | 177.59 | 0.0032% | +28.25% | 85.64% | −120.10 | #3334 |
| FY 2024-25 | 56.62 | 0.0015% | −1.51% | 19.72% | 191.41 | 0.0032% | +7.78% | 79.57% | −134.79 | #3452 |

- CAGR (7-year): exports -6.92%/yr, imports 17.57%/yr (consistently Deficit)

## Key trade insights: HSN Code 48030090 export-import analysis

### Export decline: -6.92% CAGR over 7 years

India's exports under HSN Code 48030090 have declined at a compound annual rate of -6.92% over 7 fiscal years, falling from ₹87.08 Crore in FY 2018-19 to ₹56.62 Crore in FY 2024-25.

### HSN Code 48030090 ranked #3452 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48030090 ranks #3452 out of 12657 HSN codes by total export value. Within Sub-Chapter 4803, it ranks #2 of 2. By trade surplus, it ranks #11024 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 48030090 exports

The strongest single-year export movement for HSN Code 48030090 was recorded in FY 2023-24, when exports surged by 22.29% over the prior year.

### India records a trade deficit of ₹134.79 Crore in HSN Code 48030090 goods

In FY 2024-25, India's imports of ₹191.41 Cr exceeded exports of ₹56.62 Cr, resulting in a trade deficit of ₹134.79 Crore — ranking #11024 of 12657 by surplus magnitude.

### Import growth of 17.57% CAGR signals rising demand for Sanitary Paper| Household Paper

India's imports under HSN Code 48030090 have grown at 17.57% CAGR, reaching ₹191.41 Crore in FY 2024-25.

### HSN Code 48030090 contributes 19.72% of Sub-Chapter 4803 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 4803, HSN Code 48030090 ranks #2 by export value — accounting for 19.72% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 79.57% share (rank #1).

## 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](https://busy.in/hsn/hsn-48030010/) | ₹230 Cr |
| #2 | HSN Code 48030090: Sanitary Paper\| Household Paper (this hsn code) | ₹57 Cr |