HSN Code 48132000: In Rolls Of A Width Not Exceeding 5 Cm

HSN Code 48132000 represents In Rolls Of A Width Not Exceeding 5 Cm under GST classification. This code helps businesses identify In Rolls Of A Width Not Exceeding 5 Cm correctly for billing, taxation, and trade. With HSN Code 48132000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of In Rolls Of A Width Not Exceeding 5 Cm.

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Description of Goods for HSN Code 48132000

HSN Code 48132000 relates to the following description.

Description of Goods

In rolls of a width not exceeding 5 cm

Chapter

48 - Paper and paperboard; articles of paper pulp of paper or of paperboard

Sub Chapter

4813 - Cigarette paper, whether or not cut to size or in the form of booklets or tubes

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 48132000 not include?

In Rolls Of A Width Not Exceeding 5 Cm does not include products with the following descriptions.

India’s Trade Performance — HSN Code 48132000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹5 Cr

+126.73% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹119 Cr

+32.27% vs FY 2023-24

0.0020% of India’s total imports

Trade Balance

FY 2024-25

−₹114 Cr

Trade Deficit

Surplus rank #10898 of 12657 HSN codes

% of Sub-Chapter 4813

FY 2024-25

1.54%

Share of Sub-Chapter 4813’s total exports in FY 2024-25

Import side: 42.18% of Sub-Chapter 4813’s imports

Rank Within Sub-Chapter 4813

FY 2024-25

#4 of 4

Position by export value among HSN codes in Sub-Chapter 4813

Import-side rank: #2 of 4

At a glance

−6.79%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6626

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+126.73%

Peak Growth Year

FY 2024-25 · strongest single-year move

1.54%

Contribution to Sub-Ch. 4813

Share of Sub-Chapter 4813 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #5358

Balance

−18.68

Exports

7.50 ₹ Cr

0.0003% share

YoY

25.08% of Sub-Ch. 4813

Imports

26.18 ₹ Cr

0.0007% share

YoY

22.44% of Sub-Ch. 4813

FY 2019-20 Exp. Rank #5655

Balance

−29.57

Exports

5.91 ₹ Cr

0.0003% share

−21.20% YoY

10.39% of Sub-Ch. 4813

Imports

35.48 ₹ Cr

0.0011% share

+35.52% YoY

34.04% of Sub-Ch. 4813

FY 2020-21 Exp. Rank #5900

Balance

−33.92

Exports

5.15 ₹ Cr

0.0002% share

−12.86% YoY

4.63% of Sub-Ch. 4813

Imports

39.07 ₹ Cr

0.0013% share

+10.12% YoY

32.64% of Sub-Ch. 4813

FY 2021-22 Exp. Rank #6076

Balance

−30.34

Exports

6.26 ₹ Cr

0.0002% share

+21.55% YoY

2.58% of Sub-Ch. 4813

Imports

36.60 ₹ Cr

0.0008% share

−6.32% YoY

29.08% of Sub-Ch. 4813

FY 2022-23 Exp. Rank #6479

Balance

−65.11

Exports

4.90 ₹ Cr

0.0001% share

−21.73% YoY

1.73% of Sub-Ch. 4813

Imports

70.01 ₹ Cr

0.0012% share

+91.28% YoY

36.30% of Sub-Ch. 4813

FY 2023-24 Exp. Rank #7500

Balance

−88.09

Exports

2.17 ₹ Cr

0.0001% share

−55.71% YoY

0.82% of Sub-Ch. 4813

Imports

90.26 ₹ Cr

0.0016% share

+28.92% YoY

38.56% of Sub-Ch. 4813

FY 2024-25 Exp. Rank #6626

Balance

−114.47

Exports

4.92 ₹ Cr

0.0001% share

+126.73% YoY

1.54% of Sub-Ch. 4813

Imports

119.39 ₹ Cr

0.0020% share

+32.27% YoY

42.18% of Sub-Ch. 4813

CAGR · 7-Year

Exports

−6.79% /yr

Imports

28.78% /yr

Consistently Deficit
Sub-Chapter 4813 total

reference, FY 2024-25

Export

₹318.96 Cr

Import

₹283.02 Cr

Trade Balance

+35.94

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 48132000 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.