--- title: "HSN Code for Self-Copy Paper | HSN 48092000 GST Rate" description: "Find HSN and GST Rates for 48092000 related to Self-Copy Paper with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48092000/" --- # HSN Code 48092000: Self-Copy 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 4809: Carbon/self-copy paper, rolls/sheets](https://busy.in/hsn/sub-chapter-4809/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Self-copy paper | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48092000 ? It includes Paper and Paperboard Articles for Other Uses ### How should mixed supplies be billed when Self-Copy Paper is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Self-Copy Paper; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Self-Copy 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 Self-Copy Paper? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Self-Copy 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 Self-Copy Paper? Under HSN 48092000, Self-Copy Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Self-Copy 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 48092000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−1.59% YoY) — 0.0001% of India's total exports - Imports: ₹21 Cr (+5.75% YoY) — 0.0003% of India's total imports - Trade balance: −₹18 Cr (Deficit); surplus rank #9483 of 12657 HSN codes - Share of Sub-Chapter 4809: 31.88% of its exports; import side 7.24% - Rank within Sub-Chapter 4809: #2 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: 5.29% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7403 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +76.87% in FY 2020-21 - Contribution to Sub-Ch. 4809: 31.88% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48092000 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. 4809 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4809 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.82 | 0.0001% | — | 40.44% | 10.26 | 0.0003% | — | 17.02% | −8.44 | #7052 | | FY 2019-20 | 1.47 | 0.0001% | −19.23% | 33.26% | 9.43 | 0.0003% | −8.09% | 17.61% | −7.96 | #7240 | | FY 2020-21 | 2.60 | 0.0001% | +76.87% | 49.71% | 7.79 | 0.0003% | −17.39% | 25.54% | −5.19 | #6696 | | FY 2021-22 | 4.44 | 0.0001% | +70.77% | 62.71% | 11.82 | 0.0003% | +51.73% | 28.34% | −7.38 | #6504 | | FY 2022-23 | 2.82 | 0.0001% | −36.49% | 46.31% | 21.84 | 0.0004% | +84.77% | 30.79% | −19.02 | #7067 | | FY 2023-24 | 2.52 | 0.0001% | −10.64% | 49.80% | 19.65 | 0.0003% | −10.03% | 23.01% | −17.13 | #7330 | | FY 2024-25 | 2.48 | 0.0001% | −1.59% | 31.88% | 20.78 | 0.0003% | +5.75% | 7.24% | −18.30 | #7403 | - CAGR (7-year): exports 5.29%/yr, imports 12.48%/yr (consistently Deficit) ## Key trade insights: HSN Code 48092000 export-import analysis ### Consistent export growth: 5.29% CAGR over 7 years India's exports under HSN Code 48092000 have grown at a compound annual rate of 5.29% over 7 fiscal years, rising from ₹1.82 Crore in FY 2018-19 to ₹2.48 Crore in FY 2024-25. ### HSN Code 48092000 ranked #7403 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48092000 ranks #7403 out of 12657 HSN codes by total export value. Within Sub-Chapter 4809, it ranks #2 of 4. By trade surplus, it ranks #9483 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 48092000 exports The strongest single-year export movement for HSN Code 48092000 was recorded in FY 2020-21, when exports surged by 76.87% over the prior year. ### India records a trade deficit of ₹18.30 Crore in HSN Code 48092000 goods In FY 2024-25, India's imports of ₹20.78 Cr exceeded exports of ₹2.48 Cr, resulting in a trade deficit of ₹18.30 Crore — ranking #9483 of 12657 by surplus magnitude. ### Import growth of 12.48% CAGR signals rising demand for Self-Copy Paper India's imports under HSN Code 48092000 have grown at 12.48% CAGR, reaching ₹20.78 Crore in FY 2024-25. ### HSN Code 48092000 contributes 31.88% of Sub-Chapter 4809 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 4809, HSN Code 48092000 ranks #2 by export value — accounting for 31.88% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.24% share (rank #2). ## Related HSN Codes in Sub-Chapter 4809 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 48099000: Paper and Paperboard Articles for Other Uses](https://busy.in/hsn/hsn-48099000/) | ₹5 Cr | | #2 | HSN Code 48092000: Self-Copy Paper (this hsn code) | ₹2 Cr | | — | [HSN Code 48091010: Other Carbon Copying Paper](https://busy.in/hsn/hsn-48091010/) | — | | — | [HSN Code 48091090: Thermal Paper Jumbo Rolls](https://busy.in/hsn/hsn-48091090/) | — |