---
title: "HSN Code for Paper For Printing (Rolls) | HSN 48101390 GST Rate"
description: "Find HSN and GST Rates for 48101390 related to Paper For Printing (Rolls) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48101390/"
---

# HSN Code 48101390: Paper For Printing (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 4810: Kaolin coated paper](https://busy.in/hsn/sub-chapter-4810/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| containing fibres obtained by a mechanical orPaper and paperboard of a kind used for writing,printing or other graphic purposes, not chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :In rolls :other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48101390 ?

It includes Imitation Art Paper, In Sheets

### Can we claim ITC on inputs used to trade Paper For Printing (Rolls)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Paper For Printing (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.

### Any common misclassification issue with Paper For Printing (Rolls)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Paper For Printing (Rolls)?

Under HSN 48101390, Paper For Printing (Rolls) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Paper For Printing (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.

## India's trade performance: HSN Code 48101390 (FY 2024-25)

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

- Exports: ₹223 Cr (+14.14% YoY) — 0.0061% of India's total exports
- Imports: ₹1,151 Cr (+25.01% YoY) — 0.0189% of India's total imports
- Trade balance: −₹927 Cr (Deficit); surplus rank #12190 of 12657 HSN codes
- Share of Sub-Chapter 4810: 6.70% of its exports; import side 15.23%
- Rank within Sub-Chapter 4810: #4 of 22 by export value; import-side #3

### Key metrics

- Export CAGR: 16.45% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1724 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +59.42% in FY 2021-22
- Contribution to Sub-Ch. 4810: 6.70% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48101390

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. 4810 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4810 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 89.52 | 0.0039% | — | 5.36% | 953.65 | 0.0266% | — | 20.33% | −864.13 | #2143 |
| FY 2019-20 | 102.02 | 0.0046% | +13.96% | 4.62% | 815.46 | 0.0244% | −14.49% | 18.54% | −713.44 | #1997 |
| FY 2020-21 | 112.17 | 0.0052% | +9.95% | 4.35% | 506.95 | 0.0174% | −37.83% | 17.44% | −394.78 | #1947 |
| FY 2021-22 | 178.82 | 0.0057% | +59.42% | 3.45% | 608.72 | 0.0133% | +20.08% | 16.24% | −429.90 | #1763 |
| FY 2022-23 | 263.67 | 0.0073% | +47.45% | 5.46% | 851.90 | 0.0148% | +39.95% | 13.87% | −588.23 | #1449 |
| FY 2023-24 | 195.55 | 0.0054% | −25.84% | 6.35% | 920.44 | 0.0164% | +8.05% | 15.26% | −724.89 | #1800 |
| FY 2024-25 | 223.20 | 0.0061% | +14.14% | 6.70% | 1,150.65 | 0.0189% | +25.01% | 15.23% | −927.45 | #1724 |

- CAGR (7-year): exports 16.45%/yr, imports 3.18%/yr (consistently Deficit)

## Key trade insights: HSN Code 48101390 export-import analysis

### Consistent export growth: 16.45% CAGR over 7 years

India's exports under HSN Code 48101390 have grown at a compound annual rate of 16.45% over 7 fiscal years, rising from ₹89.52 Crore in FY 2018-19 to ₹223.20 Crore in FY 2024-25.

### HSN Code 48101390 ranked #1724 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48101390 ranks #1724 out of 12657 HSN codes by total export value. Within Sub-Chapter 4810, it ranks #4 of 22. By trade surplus, it ranks #12190 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48101390 exports

The strongest single-year export movement for HSN Code 48101390 was recorded in FY 2021-22, when exports surged by 59.42% over the prior year.

### India records a trade deficit of ₹927.45 Crore in HSN Code 48101390 goods

In FY 2024-25, India's imports of ₹1,150.65 Cr exceeded exports of ₹223.20 Cr, resulting in a trade deficit of ₹927.45 Crore — ranking #12190 of 12657 by surplus magnitude.

### Import growth of 3.18% CAGR signals stable import dependency for Paper For Printing (Rolls)

India's imports under HSN Code 48101390 have grown at 3.18% CAGR, reaching ₹1,150.65 Crore in FY 2024-25.

### HSN Code 48101390 contributes 6.70% of Sub-Chapter 4810 exports — ranked #4

Among the 22 HSN codes under Sub-Chapter 4810, HSN Code 48101390 ranks #4 by export value — accounting for 6.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.23% share (rank #3).

## Related HSN Codes in Sub-Chapter 4810

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48109200: Other Paper And Paperboard \| Multi-Ply](https://busy.in/hsn/hsn-48109200/) | ₹1,433 Cr |
| #2 | [HSN Code 48109900: Other Paper And Paperboard \| Other](https://busy.in/hsn/hsn-48109900/) | ₹960 Cr |
| #3 | [HSN Code 48101990: Paper For Writing (Other)](https://busy.in/hsn/hsn-48101990/) | ₹462 Cr |
| #4 | HSN Code 48101390: Paper For Printing (Rolls) (this hsn code) | ₹223 Cr |
| #5 | [HSN Code 48101920: Art Paper](https://busy.in/hsn/hsn-48101920/) | ₹115 Cr |
| #6 | [HSN Code 48102900: Light-Weight Coated Paper (Chemi-Mech. Pulp)](https://busy.in/hsn/hsn-48102900/) | ₹80 Cr |
| #7 | [HSN Code 48101320: Art paper](https://busy.in/hsn/hsn-48101320/) | ₹28 Cr |
| #8 | [HSN Code 48103990: Other Kraft Paper/Board](https://busy.in/hsn/hsn-48103990/) | ₹26 Cr |
| #9 | [HSN Code 48102200: Paint/Distemper/Varnish Brushes (excl. 9603 30)](https://busy.in/hsn/hsn-48102200/) | ₹3 Cr |
| #10 | [HSN Code 48101310: Imitation Art Paper](https://busy.in/hsn/hsn-48101310/) | ₹1 Cr |