---
title: "HSN Code for In the form of booklets or tubes | HSN 48131000 GST Rate"
description: "Find HSN and GST Rates for 48131000 related to In the form of booklets or tubes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48131000/"
---

# HSN Code 48131000: In the form of booklets or tubes

- [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 4813: Hot-rolled iron bars](https://busy.in/hsn/sub-chapter-4813/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| In the form of booklets or tubes | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48131000 ?

It includes In Rolls Of A Width Not Exceeding 5 Cm

### How should mixed supplies be billed when In the form of booklets or tubes is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for In the form of booklets or tubes; Nil for exempt items if applicable).

### How much GST applies to In the form of booklets or tubes?

Under HSN 48131000, In the form of booklets or tubes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade In the form of booklets or tubes?

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 In the form of booklets or tubes?

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

### Do e‑way bill and e‑invoice apply for In the form of booklets or tubes?

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 In the form of booklets or tubes?

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.

## India's trade performance: HSN Code 48131000 (FY 2024-25)

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

- Exports: ₹224 Cr (+23.39% YoY) — 0.0061% of India's total exports
- Imports: ₹6 Cr (−34.91% YoY) — 0.0001% of India's total imports
- Trade balance: ₹218 Cr (Surplus); surplus rank #1091 of 12657 HSN codes
- Share of Sub-Chapter 4813: 70.10% of its exports; import side 2.09%
- Rank within Sub-Chapter 4813: #1 of 4 by export value; import-side #4

### Key metrics

- Export CAGR: 68.90% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1723 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +244.65% in FY 2019-20
- Contribution to Sub-Ch. 4813: 70.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48131000

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. 4813 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4813 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 9.63 | 0.0004% | — | 32.21% | 1.93 | 0.0001% | — | 1.65% | +7.70 | #5027 |
| FY 2019-20 | 33.19 | 0.0015% | +244.65% | 58.35% | 1.92 | 0.0001% | −0.52% | 1.84% | +31.27 | #3472 |
| FY 2020-21 | 95.77 | 0.0045% | +188.55% | 86.10% | 3.01 | 0.0001% | +56.77% | 2.51% | +92.76 | #2118 |
| FY 2021-22 | 189.45 | 0.0060% | +97.82% | 78.03% | 5.89 | 0.0001% | +95.68% | 4.68% | +183.56 | #1703 |
| FY 2022-23 | 185.56 | 0.0051% | −2.05% | 65.61% | 10.68 | 0.0002% | +81.32% | 5.54% | +174.88 | #1813 |
| FY 2023-24 | 181.20 | 0.0050% | −2.35% | 68.66% | 9.08 | 0.0002% | −14.98% | 3.88% | +172.12 | #1882 |
| FY 2024-25 | 223.59 | 0.0061% | +23.39% | 70.10% | 5.91 | 0.0001% | −34.91% | 2.09% | +217.68 | #1723 |

- CAGR (7-year): exports 68.90%/yr, imports 20.51%/yr (consistently Surplus)

## Key trade insights: HSN Code 48131000 export-import analysis

### Consistent export growth: 68.90% CAGR over 7 years

India's exports under HSN Code 48131000 have grown at a compound annual rate of 68.90% over 7 fiscal years, rising from ₹9.63 Crore in FY 2018-19 to ₹223.59 Crore in FY 2024-25.

### HSN Code 48131000 ranked #1723 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48131000 ranks #1723 out of 12657 HSN codes by total export value. Within Sub-Chapter 4813, it ranks #1 of 4. By trade surplus, it ranks #1091 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 48131000 exports

The strongest single-year export movement for HSN Code 48131000 was recorded in FY 2019-20, when exports surged by 244.65% over the prior year.

### India maintains a trade surplus of ₹217.68 Crore in HSN Code 48131000 goods

In FY 2024-25, India's exports of ₹223.59 Cr exceeded imports of ₹5.91 Cr, resulting in a trade surplus of ₹217.68 Crore — ranking #1091 of 12657 by surplus magnitude.

### Import growth of 20.51% CAGR signals rising demand for In the form of booklets or tubes

India's imports under HSN Code 48131000 have grown at 20.51% CAGR, reaching ₹5.91 Crore in FY 2024-25.

### HSN Code 48131000 contributes 70.10% of Sub-Chapter 4813 exports — ranked #1

Among the 4 HSN codes under Sub-Chapter 4813, HSN Code 48131000 ranks #1 by export value — accounting for 70.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.09% share (rank #4).

## Related HSN Codes in Sub-Chapter 4813

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 48131000: In the form of booklets or tubes (this hsn code) | ₹224 Cr |
| #2 | [HSN Code 48139090: Other : Other](https://busy.in/hsn/hsn-48139090/) | ₹84 Cr |
| #3 | [HSN Code 48139010: Other : Cigarette paper in bulk, or in sheets](https://busy.in/hsn/hsn-48139010/) | ₹6 Cr |
| #4 | [HSN Code 48132000: In Rolls Of A Width Not Exceeding 5 Cm](https://busy.in/hsn/hsn-48132000/) | ₹5 Cr |