--- title: "HSN Code for Art Paper in Sheets | HSN 48101420 GST Rate" description: "Find HSN and GST Rates for 48101420 related to Art Paper in Sheets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48101420/" --- # HSN Code 48101420: Art Paper in Sheets - [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 sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state : Art paper | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48101420 ? It includes Chrome Paper/Paperboard Sheets (<=435x297mm) ### How much GST applies to Art Paper in Sheets? Under HSN 48101420, Art Paper in Sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Art Paper in Sheets? 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. ### How should mixed supplies be billed when Art Paper in Sheets is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Art Paper in Sheets; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Art Paper in Sheets? 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. ### Any common misclassification issue with Art Paper in Sheets? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Art Paper in Sheets? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 48101420 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−56.25% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7557 of 12657 HSN codes - Share of Sub-Chapter 4810: 0.00% of its exports; import side 0.00% ### Key metrics - Peak growth year: +2,800.00% in FY 2023-24 - Contribution to Sub-Ch. 4810: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48101420 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 | 1.57 | 0.0001% | — | 0.09% | < ₹1 Crore | 0.0000% | — | 0.00% | +1.56 | #7197 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −74.52% | 0.02% | < ₹1 Crore | 0.0000% | +900.00% | 0.00% | +0.30 | #8373 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −35.00% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.26 | #8696 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −46.15% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.08 | #9373 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −92.86% | 0.00% | < ₹1 Crore | 0.0000% | +31.82% | 0.00% | −0.28 | #10292 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +2,800.00% | 0.01% | < ₹1 Crore | 0.0000% | +120.69% | 0.01% | −0.35 | #9199 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −56.25% | 0.00% | −0.28 | — | - CAGR (7-year): exports —/yr, imports 74.26%/yr (consistently Deficit) ## Key trade insights: HSN Code 48101420 export-import analysis ### Export snapshot for HSN Code 48101420 India exported ₹0.00 Crore worth of Art Paper in Sheets in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2023-24 was the strongest growth year for HSN Code 48101420 exports The strongest single-year export movement for HSN Code 48101420 was recorded in FY 2023-24, when exports surged by 2,800.00% over the prior year. ### India records a trade deficit of ₹0.28 Crore in HSN Code 48101420 goods In FY 2024-25, India's imports of ₹0.28 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.28 Crore — ranking #7557 of 12657 by surplus magnitude. ### Import growth of 74.26% CAGR signals rising demand for Art Paper in Sheets India's imports under HSN Code 48101420 have grown at 74.26% CAGR, reaching ₹0.28 Crore in FY 2024-25. ## 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)](https://busy.in/hsn/hsn-48101390/) | ₹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 | | — | HSN Code 48101420: Art Paper in Sheets (this hsn code) | Nil |