--- title: "HSN Code for Other Art Paper, In Sheets | HSN 48101490 GST Rate" description: "Find HSN and GST Rates for 48101490 related to Other Art Paper, In Sheets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48101490/" --- # HSN Code 48101490: Other 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 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48101490 ? It includes Imitation Art Paper ### How much GST applies to Other Art Paper, In Sheets? Under HSN 48101490, Other Art Paper, In Sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other 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. ### How should mixed supplies be billed when Other 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 Other Art Paper, In Sheets; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other 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. ### Does packaging or labelling change the GST for Other 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. ### Can we claim ITC on inputs used to trade Other 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 48101490 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−65.06% YoY) — 0.0000% of India's total exports - Imports: ₹5 Cr (+85.55% YoY) — 0.0001% of India's total imports - Trade balance: −₹4 Cr (Deficit); surplus rank #8557 of 12657 HSN codes - Share of Sub-Chapter 4810: 0.01% of its exports; import side 0.06% - Rank within Sub-Chapter 4810: #16 of 22 by export value; import-side #17 ### Key metrics - Export CAGR: -26.50% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9215 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +207.41% in FY 2023-24 - Contribution to Sub-Ch. 4810: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48101490 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 | 1.84 | 0.0001% | — | 0.11% | 10.66 | 0.0003% | — | 0.23% | −8.82 | #7044 | | FY 2019-20 | 1.05 | 0.0000% | −42.93% | 0.05% | 7.57 | 0.0002% | −28.99% | 0.17% | −6.52 | #7571 | | FY 2020-21 | 1.17 | 0.0001% | +11.43% | 0.05% | 7.80 | 0.0003% | +3.04% | 0.27% | −6.63 | #7521 | | FY 2021-22 | 1.40 | 0.0000% | +19.66% | 0.03% | 7.83 | 0.0002% | +0.38% | 0.21% | −6.43 | #7679 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −80.71% | 0.01% | 8.06 | 0.0001% | +2.94% | 0.13% | −7.79 | #9105 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +207.41% | 0.03% | 2.56 | 0.0000% | −68.24% | 0.04% | −1.73 | #8398 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −65.06% | 0.01% | 4.75 | 0.0001% | +85.55% | 0.06% | −4.46 | #9215 | - CAGR (7-year): exports -26.50%/yr, imports -12.60%/yr (consistently Deficit) ## Key trade insights: HSN Code 48101490 export-import analysis ### Export decline: -26.50% CAGR over 7 years India's exports under HSN Code 48101490 have declined at a compound annual rate of -26.50% over 7 fiscal years, falling from ₹1.84 Crore in FY 2018-19 to ₹0.29 Crore in FY 2024-25. ### HSN Code 48101490 ranked #9215 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48101490 ranks #9215 out of 12657 HSN codes by total export value. Within Sub-Chapter 4810, it ranks #16 of 22. By trade surplus, it ranks #8557 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 48101490 exports The strongest single-year export movement for HSN Code 48101490 was recorded in FY 2023-24, when exports surged by 207.41% over the prior year. ### India records a trade deficit of ₹4.46 Crore in HSN Code 48101490 goods In FY 2024-25, India's imports of ₹4.75 Cr exceeded exports of ₹0.29 Cr, resulting in a trade deficit of ₹4.46 Crore — ranking #8557 of 12657 by surplus magnitude. ### Import growth of -12.60% CAGR signals stable import dependency for Other Art Paper, In Sheets India's imports under HSN Code 48101490 have grown at -12.60% CAGR, reaching ₹4.75 Crore in FY 2024-25. ### HSN Code 48101490 contributes 0.01% of Sub-Chapter 4810 exports — ranked #16 Among the 22 HSN codes under Sub-Chapter 4810, HSN Code 48101490 ranks #16 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #17). ## 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 | | #16 | HSN Code 48101490: Other Art Paper, In Sheets (this hsn code) | < ₹1 Crore |