Find GST Rates & HSN
HSN Code 48139090: Other Cigarette Paper
HSN Code 48139090 represents Other Cigarette Paper under GST classification. This code helps businesses identify Other Cigarette Paper correctly for billing, taxation, and trade. With HSN Code 48139090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Cigarette Paper.
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Description of Goods for HSN Code 48139090
HSN Code 48139090 relates to the following description.
What does HSN Code 48139090 not include?
Other Cigarette Paper does not include products with the following descriptions.
In the form of booklets or tubes
In rolls of a width not exceeding 5 cm
Other : Cigarette paper in bulk, or in sheets
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India’s Trade Performance — HSN Code 48139090 in FY 2025-26
India’s Exports
FY 2025-26₹92 Cr
0.0024% of India’s total exports
India’s Imports
FY 2025-26₹135 Cr
0.0020% of India’s total imports
Trade Balance
FY 2025-26−₹43 Cr
Surplus rank #10189 of 12872 HSN codes
% of Sub-Chapter 4813
FY 2025-2628.64%
Share of Sub-Chapter 4813’s total exports in FY 2025-26
Import side: 40.35% of Sub-Chapter 4813’s imports
Rank Within Sub-Chapter 4813
FY 2025-26#2 of 4
Position by export value among HSN codes in Sub-Chapter 4813
Import-side rank: #2 of 4
At a glance
34.16%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#2944
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+353.35%
Peak Growth Year
FY 2021-22 · strongest single-year move
28.64%
Contribution to Sub-Ch. 4813
Share of Sub-Chapter 4813 exports in FY 2025-26
India Export-Import Trade Statistics for HSN Code 48139090
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−74.35
Exports
11.77 ₹ Cr
0.0005% share
— YoY
39.36% of Sub-Ch. 4813
Imports
86.12 ₹ Cr
0.0024% share
— YoY
73.80% of Sub-Ch. 4813
Balance
−47.13
Exports
17.10 ₹ Cr
0.0008% share
+45.28% YoY
30.06% of Sub-Ch. 4813
Imports
64.23 ₹ Cr
0.0019% share
−25.42% YoY
61.62% of Sub-Ch. 4813
Balance
−65.79
Exports
10.29 ₹ Cr
0.0005% share
−39.82% YoY
9.25% of Sub-Ch. 4813
Imports
76.08 ₹ Cr
0.0026% share
+18.45% YoY
63.56% of Sub-Ch. 4813
Balance
−34.80
Exports
46.65 ₹ Cr
0.0015% share
+353.35% YoY
19.21% of Sub-Ch. 4813
Imports
81.45 ₹ Cr
0.0018% share
+7.06% YoY
64.72% of Sub-Ch. 4813
Balance
−14.82
Exports
88.78 ₹ Cr
0.0025% share
+90.31% YoY
31.39% of Sub-Ch. 4813
Imports
103.60 ₹ Cr
0.0018% share
+27.19% YoY
53.72% of Sub-Ch. 4813
Balance
−43.75
Exports
71.91 ₹ Cr
0.0020% share
−19.00% YoY
27.25% of Sub-Ch. 4813
Imports
115.66 ₹ Cr
0.0021% share
+11.64% YoY
49.42% of Sub-Ch. 4813
Balance
−54.34
Exports
84.47 ₹ Cr
0.0023% share
+17.47% YoY
26.48% of Sub-Ch. 4813
Imports
138.81 ₹ Cr
0.0023% share
+20.02% YoY
49.05% of Sub-Ch. 4813
Balance
−42.66
Exports
92.06 ₹ Cr
0.0024% share
+8.99% YoY
28.64% of Sub-Ch. 4813
Imports
134.72 ₹ Cr
0.0020% share
−2.95% YoY
40.35% of Sub-Ch. 4813
CAGR · 8-Year
Exports
34.16% /yr
Imports
6.60% /yr
reference, FY 2025-26
Export
₹321.47 Cr
Import
₹333.89 Cr
Trade Balance
−12.42
Key Trade Insights: HSN Code 48139090 Export-Import Analysis
Consistent Export Growth: 34.16% CAGR Over 8 Years
India's exports under HSN Code 48139090 have grown at a compound annual rate of 34.16% over 8 fiscal years, rising from ₹11.77 Crore in FY 2018-19 to ₹92.06 Crore in FY 2025-26.
HSN Code 48139090 Ranked #2944 Among All 12872 HSN codes by Export Value
In FY 2025-26, HSN Code 48139090 ranks #2944 out of 12872 HSN codes by total export value. Within Sub-Chapter 4813, it ranks #2 of 4. By trade surplus, it ranks #10189 of 12872.
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 ₹42.66 Crore in HSN Code 48139090 Goods
In FY 2025-26, India's imports of ₹134.72 Cr exceeded exports of ₹92.06 Cr, resulting in a trade deficit of ₹42.66 Crore — ranking #10189 of 12872 by surplus magnitude.
Import Growth of 6.60% CAGR Signals Stable Import Dependency for Other Cigarette Paper
India's imports under HSN Code 48139090 have grown at 6.60% CAGR, reaching ₹134.72 Crore in FY 2025-26.
HSN Code 48139090 Contributes 28.64% 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 28.64% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 40.35% share (rank #2).
Frequently Asked Questions
Clear answers to common queries about HSN Code 48139090 and GST compliance.
What products are classified under HSN 48139090 ?
It includes Plastic-Coated Wallpaper
Do e‑way bill and e‑invoice apply for Other Cigarette Paper?
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 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; Nil for exempt items if applicable).
Does packaging or labelling change the GST for Other Cigarette Paper?
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?
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?
Under HSN 48139090, Other Cigarette Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.