---
title: "HSN Code for Other : Other | HSN 48139090 GST Rate"
description: "Find HSN and GST Rates for 48139090 related to Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48139090/"
---

# HSN Code 48139090: Other : Other

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48139090 ?

It includes Plastic-Coated Wallpaper

### Do e‑way bill and e‑invoice apply for Other : Other?

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 : Other is sold with other items?

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

### Does packaging or labelling change the GST for Other : Other?

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 : Other?

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 : Other?

Under HSN 48139090, Other : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 48139090 (FY 2024-25)

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

- Exports: ₹84 Cr (+17.47% YoY) — 0.0023% of India's total exports
- Imports: ₹139 Cr (+20.02% YoY) — 0.0023% of India's total imports
- Trade balance: −₹54 Cr (Deficit); surplus rank #10309 of 12657 HSN codes
- Share of Sub-Chapter 4813: 26.48% of its exports; import side 49.05%
- Rank within Sub-Chapter 4813: #2 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: 38.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2895 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +353.35% in FY 2021-22
- Contribution to Sub-Ch. 4813: 26.48% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48139090

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 | 11.77 | 0.0005% | — | 39.36% | 86.12 | 0.0024% | — | 73.80% | −74.35 | #4806 |
| FY 2019-20 | 17.10 | 0.0008% | +45.28% | 30.06% | 64.23 | 0.0019% | −25.42% | 61.62% | −47.13 | #4321 |
| FY 2020-21 | 10.29 | 0.0005% | −39.82% | 9.25% | 76.08 | 0.0026% | +18.45% | 63.56% | −65.79 | #5036 |
| FY 2021-22 | 46.65 | 0.0015% | +353.35% | 19.21% | 81.45 | 0.0018% | +7.06% | 64.72% | −34.80 | #3454 |
| FY 2022-23 | 88.78 | 0.0025% | +90.31% | 31.39% | 103.60 | 0.0018% | +27.19% | 53.72% | −14.82 | #2705 |
| FY 2023-24 | 71.91 | 0.0020% | −19.00% | 27.25% | 115.66 | 0.0021% | +11.64% | 49.42% | −43.75 | #3039 |
| FY 2024-25 | 84.47 | 0.0023% | +17.47% | 26.48% | 138.81 | 0.0023% | +20.02% | 49.05% | −54.34 | #2895 |

- CAGR (7-year): exports 38.88%/yr, imports 8.28%/yr (consistently Deficit)

## Key trade insights: HSN Code 48139090 export-import analysis

### Consistent export growth: 38.88% CAGR over 7 years

India's exports under HSN Code 48139090 have grown at a compound annual rate of 38.88% over 7 fiscal years, rising from ₹11.77 Crore in FY 2018-19 to ₹84.47 Crore in FY 2024-25.

### HSN Code 48139090 ranked #2895 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48139090 ranks #2895 out of 12657 HSN codes by total export value. Within Sub-Chapter 4813, it ranks #2 of 4. By trade surplus, it ranks #10309 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48139090 exports

The strongest single-year export movement for HSN Code 48139090 was recorded in FY 2021-22, when exports surged by 353.35% over the prior year.

### India records a trade deficit of ₹54.34 Crore in HSN Code 48139090 goods

In FY 2024-25, India's imports of ₹138.81 Cr exceeded exports of ₹84.47 Cr, resulting in a trade deficit of ₹54.34 Crore — ranking #10309 of 12657 by surplus magnitude.

### Import growth of 8.28% CAGR signals stable import dependency for Other : Other

India's imports under HSN Code 48139090 have grown at 8.28% CAGR, reaching ₹138.81 Crore in FY 2024-25.

### HSN Code 48139090 contributes 26.48% of Sub-Chapter 4813 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 4813, HSN Code 48139090 ranks #2 by export value — accounting for 26.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 49.05% share (rank #1).

## 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 (this hsn code) | ₹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 |