---
title: "HSN Code for Paper For Writing (Other) | HSN 48101990 GST Rate"
description: "Find HSN and GST Rates for 48101990 related to Paper For Writing (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48101990/"
---

# HSN Code 48101990: Paper For Writing (Other)

- [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 : Other: Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48101990 ?

It includes Paint/Distemper/Varnish Brushes (excl. 9603 30)

### Can we claim ITC on inputs used to trade Paper For Writing (Other)?

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 Paper For Writing (Other)?

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

### Does packaging or labelling change the GST for Paper For Writing (Other)?

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 Paper For Writing (Other) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Paper For Writing (Other); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Paper For Writing (Other)?

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 48101990 (FY 2024-25)

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

- Exports: ₹462 Cr (−7.34% YoY) — 0.0126% of India's total exports
- Imports: ₹1,750 Cr (+13.26% YoY) — 0.0288% of India's total imports
- Trade balance: −₹1,288 Cr (Deficit); surplus rank #12298 of 12657 HSN codes
- Share of Sub-Chapter 4810: 13.86% of its exports; import side 23.16%
- Rank within Sub-Chapter 4810: #3 of 22 by export value; import-side #1

### Key metrics

- Export CAGR: -1.96% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1072 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +31.48% in FY 2021-22
- Contribution to Sub-Ch. 4810: 13.86% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48101990

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 | 520.11 | 0.0228% | — | 31.14% | 1,963.71 | 0.0548% | — | 41.86% | −1,443.60 | #634 |
| FY 2019-20 | 600.58 | 0.0273% | +15.47% | 27.20% | 1,706.95 | 0.0510% | −13.08% | 38.82% | −1,106.37 | #546 |
| FY 2020-21 | 586.96 | 0.0273% | −2.27% | 22.75% | 646.34 | 0.0222% | −62.13% | 22.24% | −59.38 | #590 |
| FY 2021-22 | 771.73 | 0.0246% | +31.48% | 14.89% | 750.40 | 0.0164% | +16.10% | 20.02% | +21.33 | #578 |
| FY 2022-23 | 727.46 | 0.0201% | −5.74% | 15.05% | 1,495.16 | 0.0260% | +99.25% | 24.34% | −767.70 | #666 |
| FY 2023-24 | 498.51 | 0.0138% | −31.47% | 16.18% | 1,545.47 | 0.0275% | +3.36% | 25.63% | −1,046.96 | #957 |
| FY 2024-25 | 461.91 | 0.0126% | −7.34% | 13.86% | 1,750.37 | 0.0288% | +13.26% | 23.16% | −1,288.46 | #1072 |

- CAGR (7-year): exports -1.96%/yr, imports -1.90%/yr (consistently Deficit)

## Key trade insights: HSN Code 48101990 export-import analysis

### Export decline: -1.96% CAGR over 7 years

India's exports under HSN Code 48101990 have declined at a compound annual rate of -1.96% over 7 fiscal years, falling from ₹520.11 Crore in FY 2018-19 to ₹461.91 Crore in FY 2024-25.

### HSN Code 48101990 ranked #1072 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48101990 ranks #1072 out of 12657 HSN codes by total export value. Within Sub-Chapter 4810, it ranks #3 of 22. By trade surplus, it ranks #12298 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48101990 exports

The strongest single-year export movement for HSN Code 48101990 was recorded in FY 2021-22, when exports surged by 31.48% over the prior year.

### India records a trade deficit of ₹1,288.46 Crore in HSN Code 48101990 goods

In FY 2024-25, India's imports of ₹1,750.37 Cr exceeded exports of ₹461.91 Cr, resulting in a trade deficit of ₹1,288.46 Crore — ranking #12298 of 12657 by surplus magnitude.

### Import growth of -1.90% CAGR signals stable import dependency for Paper For Writing (Other)

India's imports under HSN Code 48101990 have grown at -1.90% CAGR, reaching ₹1,750.37 Crore in FY 2024-25.

### HSN Code 48101990 contributes 13.86% of Sub-Chapter 4810 exports — ranked #3

Among the 22 HSN codes under Sub-Chapter 4810, HSN Code 48101990 ranks #3 by export value — accounting for 13.86% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 23.16% share (rank #1).

## 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) (this hsn code) | ₹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 |