--- title: "HSN Code for Paint/Distemper/Varnish Brushes (excl. 9603 30) | HSN 48102200 GST Rate" description: "Find HSN and GST Rates for 48102200 related to Paint/Distemper/Varnish Brushes (excl. 9603 30) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48102200/" --- # HSN Code 48102200: Paint/Distemper/Varnish Brushes (excl. 9603 30) - [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 | | --- | --- | --- | --- | --- | | Paper and paperboard of a kind used for writing,printing or other graphic purposes, of which more than 10% by weight of the total fibre content more than 10% by weight of the total fibre content chemi-mechanical process : Light-weight coated paper | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48102200 ? It includes Light-Weight Coated Paper (Chemi-Mech. Pulp) ### Do e‑way bill and e‑invoice apply for Paint/Distemper/Varnish Brushes (excl. 9603 30)? 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. ### How much GST applies to Paint/Distemper/Varnish Brushes (excl. 9603 30)? Under HSN 48102200, Paint/Distemper/Varnish Brushes (excl. 9603 30) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Paint/Distemper/Varnish Brushes (excl. 9603 30)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Paint/Distemper/Varnish Brushes (excl. 9603 30) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Paint/Distemper/Varnish Brushes (excl. 9603 30); Nil for exempt items if applicable). ### Any common misclassification issue with Paint/Distemper/Varnish Brushes (excl. 9603 30)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 48102200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+39.70% YoY) — 0.0001% of India's total exports - Imports: ₹287 Cr (−37.33% YoY) — 0.0047% of India's total imports - Trade balance: −₹285 Cr (Deficit); surplus rank #11560 of 12657 HSN codes - Share of Sub-Chapter 4810: 0.08% of its exports; import side 3.80% - Rank within Sub-Chapter 4810: #9 of 22 by export value; import-side #9 ### Key metrics - Export CAGR: -2.16% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7282 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +333.33% in FY 2021-22 - Contribution to Sub-Ch. 4810: 0.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48102200 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 | 3.17 | 0.0001% | — | 0.19% | 350.84 | 0.0098% | — | 7.48% | −347.67 | #6397 | | FY 2019-20 | 2.14 | 0.0001% | −32.49% | 0.10% | 291.75 | 0.0087% | −16.84% | 6.63% | −289.61 | #6855 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −85.98% | 0.01% | 195.74 | 0.0067% | −32.91% | 6.73% | −195.44 | #8607 | | FY 2021-22 | 1.30 | 0.0000% | +333.33% | 0.03% | 259.35 | 0.0057% | +32.50% | 6.92% | −258.05 | #7752 | | FY 2022-23 | 3.19 | 0.0001% | +145.38% | 0.07% | 461.30 | 0.0080% | +77.87% | 7.51% | −458.11 | #6936 | | FY 2023-24 | 1.99 | 0.0001% | −37.62% | 0.06% | 458.55 | 0.0082% | −0.60% | 7.60% | −456.56 | #7581 | | FY 2024-25 | 2.78 | 0.0001% | +39.70% | 0.08% | 287.36 | 0.0047% | −37.33% | 3.80% | −284.58 | #7282 | - CAGR (7-year): exports -2.16%/yr, imports -3.27%/yr (consistently Deficit) ## Key trade insights: HSN Code 48102200 export-import analysis ### Export decline: -2.16% CAGR over 7 years India's exports under HSN Code 48102200 have declined at a compound annual rate of -2.16% over 7 fiscal years, falling from ₹3.17 Crore in FY 2018-19 to ₹2.78 Crore in FY 2024-25. ### HSN Code 48102200 ranked #7282 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48102200 ranks #7282 out of 12657 HSN codes by total export value. Within Sub-Chapter 4810, it ranks #9 of 22. By trade surplus, it ranks #11560 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48102200 exports The strongest single-year export movement for HSN Code 48102200 was recorded in FY 2021-22, when exports surged by 333.33% over the prior year. ### India records a trade deficit of ₹284.58 Crore in HSN Code 48102200 goods In FY 2024-25, India's imports of ₹287.36 Cr exceeded exports of ₹2.78 Cr, resulting in a trade deficit of ₹284.58 Crore — ranking #11560 of 12657 by surplus magnitude. ### Import growth of -3.27% CAGR signals stable import dependency for Paint/Distemper/Varnish Brushes (excl. 9603 30) India's imports under HSN Code 48102200 have grown at -3.27% CAGR, reaching ₹287.36 Crore in FY 2024-25. ### HSN Code 48102200 contributes 0.08% of Sub-Chapter 4810 exports — ranked #9 Among the 22 HSN codes under Sub-Chapter 4810, HSN Code 48102200 ranks #9 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.80% share (rank #9). ## 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) (this hsn code) | ₹3 Cr | | #10 | [HSN Code 48101310: Imitation Art Paper](https://busy.in/hsn/hsn-48101310/) | ₹1 Cr |