--- title: "HSN Code for In Rolls Of A Width Not Exceeding 5 Cm | HSN 48132000 GST Rate" description: "Find HSN and GST Rates for 48132000 related to In Rolls Of A Width Not Exceeding 5 Cm with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48132000/" --- # HSN Code 48132000: In Rolls Of A Width Not Exceeding 5 Cm - [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 rolls of a width not exceeding 5 cm | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48132000 ? It includes Other : Cigarette paper in bulk, or in sheets ### Does packaging or labelling change the GST for In Rolls Of A Width Not Exceeding 5 Cm? 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. ### Any common misclassification issue with In Rolls Of A Width Not Exceeding 5 Cm? 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 In Rolls Of A Width Not Exceeding 5 Cm is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for In Rolls Of A Width Not Exceeding 5 Cm; Nil for exempt items if applicable). ### How much GST applies to In Rolls Of A Width Not Exceeding 5 Cm? Under HSN 48132000, In Rolls Of A Width Not Exceeding 5 Cm attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade In Rolls Of A Width Not Exceeding 5 Cm? 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 48132000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (+126.73% YoY) — 0.0001% of India's total exports - Imports: ₹119 Cr (+32.27% YoY) — 0.0020% of India's total imports - Trade balance: −₹114 Cr (Deficit); surplus rank #10898 of 12657 HSN codes - Share of Sub-Chapter 4813: 1.54% of its exports; import side 42.18% - Rank within Sub-Chapter 4813: #4 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: -6.79% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6626 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +126.73% in FY 2024-25 - Contribution to Sub-Ch. 4813: 1.54% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48132000 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 | 7.50 | 0.0003% | — | 25.08% | 26.18 | 0.0007% | — | 22.44% | −18.68 | #5358 | | FY 2019-20 | 5.91 | 0.0003% | −21.20% | 10.39% | 35.48 | 0.0011% | +35.52% | 34.04% | −29.57 | #5655 | | FY 2020-21 | 5.15 | 0.0002% | −12.86% | 4.63% | 39.07 | 0.0013% | +10.12% | 32.64% | −33.92 | #5900 | | FY 2021-22 | 6.26 | 0.0002% | +21.55% | 2.58% | 36.60 | 0.0008% | −6.32% | 29.08% | −30.34 | #6076 | | FY 2022-23 | 4.90 | 0.0001% | −21.73% | 1.73% | 70.01 | 0.0012% | +91.28% | 36.30% | −65.11 | #6479 | | FY 2023-24 | 2.17 | 0.0001% | −55.71% | 0.82% | 90.26 | 0.0016% | +28.92% | 38.56% | −88.09 | #7500 | | FY 2024-25 | 4.92 | 0.0001% | +126.73% | 1.54% | 119.39 | 0.0020% | +32.27% | 42.18% | −114.47 | #6626 | - CAGR (7-year): exports -6.79%/yr, imports 28.78%/yr (consistently Deficit) ## Key trade insights: HSN Code 48132000 export-import analysis ### Export decline: -6.79% CAGR over 7 years India's exports under HSN Code 48132000 have declined at a compound annual rate of -6.79% over 7 fiscal years, falling from ₹7.50 Crore in FY 2018-19 to ₹4.92 Crore in FY 2024-25. ### HSN Code 48132000 ranked #6626 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48132000 ranks #6626 out of 12657 HSN codes by total export value. Within Sub-Chapter 4813, it ranks #4 of 4. By trade surplus, it ranks #10898 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 48132000 exports The strongest single-year export movement for HSN Code 48132000 was recorded in FY 2024-25, when exports surged by 126.73% over the prior year. ### India records a trade deficit of ₹114.47 Crore in HSN Code 48132000 goods In FY 2024-25, India's imports of ₹119.39 Cr exceeded exports of ₹4.92 Cr, resulting in a trade deficit of ₹114.47 Crore — ranking #10898 of 12657 by surplus magnitude. ### Import growth of 28.78% CAGR signals rising demand for In Rolls Of A Width Not Exceeding 5 Cm India's imports under HSN Code 48132000 have grown at 28.78% CAGR, reaching ₹119.39 Crore in FY 2024-25. ### HSN Code 48132000 contributes 1.54% of Sub-Chapter 4813 exports — ranked #4 Among the 4 HSN codes under Sub-Chapter 4813, HSN Code 48132000 ranks #4 by export value — accounting for 1.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 42.18% share (rank #2). ## 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](https://busy.in/hsn/hsn-48131000/) | ₹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 (this hsn code) | ₹5 Cr |