HSN Code 48099000 represents Other Copying or Transfer Paper in Rolls or Sheets under GST classification. This code helps businesses identify Other Copying or Transfer Paper in Rolls or Sheets correctly for billing, taxation, and trade. With HSN Code 48099000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Copying or Transfer Paper in Rolls or Sheets.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 48099000 relates to the following description.
Description of Goods
other
Chapter
48 - Paper and paperboard; articles of paper pulp of paper or of paperboard
Sub Chapter
4809 - Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Other Copying or Transfer Paper in Rolls or Sheets does not include products with the following descriptions.
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : manifold paper
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : other
Self-copy paper
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : manifold paper
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : other
Self-copy paper
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹4 Cr
0.0001% of India’s total exports
India’s Imports
FY 2025-26₹450 Cr
0.0066% of India’s total imports
Trade Balance
FY 2025-26−₹446 Cr
Surplus rank #11926 of 12872 HSN codes
% of Sub-Chapter 4809
FY 2025-2670.07%
Share of Sub-Chapter 4809’s total exports in FY 2025-26
Import side: 95.23% of Sub-Chapter 4809’s imports
Rank Within Sub-Chapter 4809
FY 2025-26#1 of 4
Position by export value among HSN codes in Sub-Chapter 4809
Import-side rank: #1 of 4
At a glance
5.54%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#7068
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+108.66%
Peak Growth Year
FY 2024-25 · strongest single-year move
70.07%
Contribution to Sub-Ch. 4809
Share of Sub-Chapter 4809 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−47.35
Exports
2.68 ₹ Cr
0.0001% share
— YoY
59.56% of Sub-Ch. 4809
Imports
50.03 ₹ Cr
0.0014% share
— YoY
82.98% of Sub-Ch. 4809
Balance
−41.19
Exports
2.94 ₹ Cr
0.0001% share
+9.70% YoY
66.52% of Sub-Ch. 4809
Imports
44.13 ₹ Cr
0.0013% share
−11.79% YoY
82.39% of Sub-Ch. 4809
Balance
−20.07
Exports
2.64 ₹ Cr
0.0001% share
−10.20% YoY
50.48% of Sub-Ch. 4809
Imports
22.71 ₹ Cr
0.0008% share
−48.54% YoY
74.46% of Sub-Ch. 4809
Balance
−27.24
Exports
2.65 ₹ Cr
0.0001% share
+0.38% YoY
37.43% of Sub-Ch. 4809
Imports
29.89 ₹ Cr
0.0007% share
+31.62% YoY
71.66% of Sub-Ch. 4809
Balance
−45.83
Exports
3.27 ₹ Cr
0.0001% share
+23.40% YoY
53.69% of Sub-Ch. 4809
Imports
49.10 ₹ Cr
0.0009% share
+64.27% YoY
69.21% of Sub-Ch. 4809
Balance
−63.23
Exports
2.54 ₹ Cr
0.0001% share
−22.32% YoY
50.20% of Sub-Ch. 4809
Imports
65.77 ₹ Cr
0.0012% share
+33.95% YoY
77.01% of Sub-Ch. 4809
Balance
−260.80
Exports
5.30 ₹ Cr
0.0001% share
+108.66% YoY
68.12% of Sub-Ch. 4809
Imports
266.10 ₹ Cr
0.0044% share
+304.59% YoY
92.76% of Sub-Ch. 4809
Balance
−446.22
Exports
3.91 ₹ Cr
0.0001% share
−26.23% YoY
70.07% of Sub-Ch. 4809
Imports
450.13 ₹ Cr
0.0066% share
+69.16% YoY
95.23% of Sub-Ch. 4809
CAGR · 8-Year
Exports
5.54% /yr
Imports
36.87% /yr
reference, FY 2025-26
Export
₹5.58 Cr
Import
₹472.70 Cr
Trade Balance
−467.12
India's exports under HSN Code 48099000 have grown at a compound annual rate of 5.54% over 8 fiscal years, rising from ₹2.68 Crore in FY 2018-19 to ₹3.91 Crore in FY 2025-26.
In FY 2025-26, HSN Code 48099000 ranks #7068 out of 12872 HSN codes by total export value. Within Sub-Chapter 4809, it ranks #1 of 4. By trade surplus, it ranks #11926 of 12872.
The strongest single-year export movement for HSN Code 48099000 was recorded in FY 2024-25, when exports surged by 108.66% over the prior year.
In FY 2025-26, India's imports of ₹450.13 Cr exceeded exports of ₹3.91 Cr, resulting in a trade deficit of ₹446.22 Crore — ranking #11926 of 12872 by surplus magnitude.
India's imports under HSN Code 48099000 have grown at 36.87% CAGR, reaching ₹450.13 Crore in FY 2025-26.
Among the 4 HSN codes under Sub-Chapter 4809, HSN Code 48099000 ranks #1 by export value — accounting for 70.07% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 95.23% share (rank #1).
Clear answers to common queries about HSN Code 48099000 and GST compliance.
It includes Imitation Art Paper
Under HSN 48099000, Other Copying or Transfer Paper in Rolls or Sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Copying or Transfer Paper in Rolls or Sheets; Nil for exempt items if applicable).
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.