HSN Code 48139090: Other : Other

HSN Code 48139090 represents Other : Other under GST classification. This code helps businesses identify Other : Other 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 : Other.

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Description of Goods for HSN Code 48139090

HSN Code 48139090 relates to the following description.

Description of Goods

Other : Other

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 48139090 not include?

Other : Other does not include products with the following descriptions.

India’s Trade Performance — HSN Code 48139090 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

₹84 Cr

+17.47% vs FY 2023-24

0.0023% of India’s total exports

India’s Imports

FY 2024-25

₹139 Cr

+20.02% vs FY 2023-24

0.0023% of India’s total imports

Trade Balance

FY 2024-25

−₹54 Cr

Trade Deficit

Surplus rank #10309 of 12657 HSN codes

% of Sub-Chapter 4813

FY 2024-25

26.48%

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

Import side: 49.05% of Sub-Chapter 4813’s imports

Rank Within Sub-Chapter 4813

FY 2024-25

#2 of 4

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

Import-side rank: #1 of 4

At a glance

38.88%

Export CAGR

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

#2895

National Export Rank

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

+353.35%

Peak Growth Year

FY 2021-22 · strongest single-year move

26.48%

Contribution to Sub-Ch. 4813

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4806

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

FY 2019-20 Exp. Rank #4321

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

FY 2020-21 Exp. Rank #5036

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

FY 2021-22 Exp. Rank #3454

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

FY 2022-23 Exp. Rank #2705

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

FY 2023-24 Exp. Rank #3039

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

FY 2024-25 Exp. Rank #2895

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

CAGR · 7-Year

Exports

38.88% /yr

Imports

8.28% /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 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).

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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 : 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.

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.