---
title: "HSN Code for Other : Cigarette paper in bulk, or in sheets | HSN 48139010 GST Rate"
description: "Find HSN and GST Rates for 48139010 related to Other : Cigarette paper in bulk, or in sheets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48139010/"
---

# HSN Code 48139010: Other : Cigarette paper in bulk, or in sheets

- [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 |
| --- | --- | --- | --- | --- |
| Other : Cigarette paper in bulk, or in sheets | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48139010 ?

It includes Other : Other

### Do e‑way bill and e‑invoice apply for Other : Cigarette paper in bulk, or in sheets?

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 should mixed supplies be billed when Other : Cigarette paper in bulk, or in sheets is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Cigarette paper in bulk, or in sheets; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other : Cigarette paper in bulk, or in sheets?

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 Other : Cigarette paper in bulk, or in sheets?

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

### How much GST applies to Other : Cigarette paper in bulk, or in sheets?

Under HSN 48139010, Other : Cigarette paper in bulk, or in sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other : Cigarette paper in bulk, or in sheets?

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 48139010 (FY 2024-25)

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

- Exports: ₹6 Cr (−30.79% YoY) — 0.0002% of India's total exports
- Imports: ₹19 Cr (−0.68% YoY) — 0.0003% of India's total imports
- Trade balance: −₹13 Cr (Deficit); surplus rank #9254 of 12657 HSN codes
- Share of Sub-Chapter 4813: 1.87% of its exports; import side 6.69%
- Rank within Sub-Chapter 4813: #3 of 4 by export value; import-side #3

### Key metrics

- Export CAGR: 34.73% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6407 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +4,300.00% in FY 2021-22
- Contribution to Sub-Ch. 4813: 1.87% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48139010

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 | 1.00 | 0.0000% | — | 3.34% | 2.47 | 0.0001% | — | 2.12% | −1.47 | #7626 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −32.00% | 1.20% | 2.61 | 0.0001% | +5.67% | 2.50% | −1.93 | #7958 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −98.53% | 0.01% | 1.53 | 0.0001% | −41.38% | 1.28% | −1.52 | #9985 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +4,300.00% | 0.18% | 1.92 | 0.0000% | +25.49% | 1.53% | −1.48 | #8658 |
| FY 2022-23 | 3.60 | 0.0001% | +718.18% | 1.27% | 8.55 | 0.0001% | +345.31% | 4.43% | −4.95 | #6796 |
| FY 2023-24 | 8.64 | 0.0002% | +140.00% | 3.27% | 19.05 | 0.0003% | +122.81% | 8.14% | −10.41 | #5907 |
| FY 2024-25 | 5.98 | 0.0002% | −30.79% | 1.87% | 18.92 | 0.0003% | −0.68% | 6.69% | −12.94 | #6407 |

- CAGR (7-year): exports 34.73%/yr, imports 40.40%/yr (consistently Deficit)

## Key trade insights: HSN Code 48139010 export-import analysis

### Consistent export growth: 34.73% CAGR over 7 years

India's exports under HSN Code 48139010 have grown at a compound annual rate of 34.73% over 7 fiscal years, rising from ₹1.00 Crore in FY 2018-19 to ₹5.98 Crore in FY 2024-25.

### HSN Code 48139010 ranked #6407 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48139010 ranks #6407 out of 12657 HSN codes by total export value. Within Sub-Chapter 4813, it ranks #3 of 4. By trade surplus, it ranks #9254 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48139010 exports

The strongest single-year export movement for HSN Code 48139010 was recorded in FY 2021-22, when exports surged by 4,300.00% over the prior year.

### India records a trade deficit of ₹12.94 Crore in HSN Code 48139010 goods

In FY 2024-25, India's imports of ₹18.92 Cr exceeded exports of ₹5.98 Cr, resulting in a trade deficit of ₹12.94 Crore — ranking #9254 of 12657 by surplus magnitude.

### Import growth of 40.40% CAGR signals rising demand for Other : Cigarette paper in bulk, or in sheets

India's imports under HSN Code 48139010 have grown at 40.40% CAGR, reaching ₹18.92 Crore in FY 2024-25.

### HSN Code 48139010 contributes 1.87% of Sub-Chapter 4813 exports — ranked #3

Among the 4 HSN codes under Sub-Chapter 4813, HSN Code 48139010 ranks #3 by export value — accounting for 1.87% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.69% share (rank #3).

## 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 (this hsn code) | ₹6 Cr |
| #4 | [HSN Code 48132000: In Rolls Of A Width Not Exceeding 5 Cm](https://busy.in/hsn/hsn-48132000/) | ₹5 Cr |