---
title: "HSN Code for Plastic-Coated Wallpaper | HSN 48142000 GST Rate"
description: "Find HSN and GST Rates for 48142000 related to Plastic-Coated Wallpaper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48142000/"
---

# HSN Code 48142000: Plastic-Coated Wallpaper

- [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 4814: Wallpaper and wall coverings](https://busy.in/hsn/sub-chapter-4814/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48142000 ?

It includes Self-copy paper : Duplicating paper, cut to size

### Do e‑way bill and e‑invoice apply for Plastic-Coated Wallpaper?

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.

### Any common misclassification issue with Plastic-Coated Wallpaper?

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

### Does packaging or labelling change the GST for Plastic-Coated Wallpaper?

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.

### Can we claim ITC on inputs used to trade Plastic-Coated Wallpaper?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Plastic-Coated Wallpaper is sold with other items?

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

### How much GST applies to Plastic-Coated Wallpaper?

Under HSN 48142000, Plastic-Coated Wallpaper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 48142000 (FY 2024-25)

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

- Exports: ₹20 Cr (−98.38% YoY) — 0.0005% of India's total exports
- Imports: ₹174 Cr (−9.50% YoY) — 0.0029% of India's total imports
- Trade balance: −₹154 Cr (Deficit); surplus rank #11125 of 12657 HSN codes
- Share of Sub-Chapter 4814: 82.61% of its exports; import side 83.66%
- Rank within Sub-Chapter 4814: #1 of 3 by export value; import-side #1

### Key metrics

- Export CAGR: -41.60% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4898 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +402.76% in FY 2021-22
- Contribution to Sub-Ch. 4814: 82.61% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48142000

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. 4814 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4814 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 496.83 | 0.0217% | — | 42.49% | 129.79 | 0.0036% | — | 76.27% | +367.04 | #658 |
| FY 2019-20 | 248.91 | 0.0113% | −49.90% | 42.60% | 127.38 | 0.0038% | −1.86% | 76.51% | +121.53 | #1142 |
| FY 2020-21 | 32.96 | 0.0015% | −86.76% | 61.09% | 151.65 | 0.0052% | +19.05% | 85.51% | −118.69 | #3521 |
| FY 2021-22 | 165.71 | 0.0053% | +402.76% | 96.60% | 282.89 | 0.0062% | +86.54% | 88.83% | −117.18 | #1832 |
| FY 2022-23 | 413.92 | 0.0114% | +149.79% | 97.37% | 1,726.99 | 0.0300% | +510.48% | 98.07% | −1,313.07 | #1075 |
| FY 2023-24 | 1,217.13 | 0.0336% | +194.05% | 99.51% | 191.88 | 0.0034% | −88.89% | 83.57% | +1,025.25 | #416 |
| FY 2024-25 | 19.71 | 0.0005% | −98.38% | 82.61% | 173.66 | 0.0029% | −9.50% | 83.66% | −153.95 | #4898 |

- CAGR (7-year): exports -41.60%/yr, imports 4.97%/yr (consistently Deficit)

## Key trade insights: HSN Code 48142000 export-import analysis

### Export decline: -41.60% CAGR over 7 years

India's exports under HSN Code 48142000 have declined at a compound annual rate of -41.60% over 7 fiscal years, falling from ₹496.83 Crore in FY 2018-19 to ₹19.71 Crore in FY 2024-25.

### HSN Code 48142000 ranked #4898 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48142000 ranks #4898 out of 12657 HSN codes by total export value. Within Sub-Chapter 4814, it ranks #1 of 3. By trade surplus, it ranks #11125 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48142000 exports

The strongest single-year export movement for HSN Code 48142000 was recorded in FY 2021-22, when exports surged by 402.76% over the prior year.

### India records a trade deficit of ₹153.95 Crore in HSN Code 48142000 goods

In FY 2024-25, India's imports of ₹173.66 Cr exceeded exports of ₹19.71 Cr, resulting in a trade deficit of ₹153.95 Crore — ranking #11125 of 12657 by surplus magnitude.

### Import growth of 4.97% CAGR signals stable import dependency for Plastic-Coated Wallpaper

India's imports under HSN Code 48142000 have grown at 4.97% CAGR, reaching ₹173.66 Crore in FY 2024-25.

### HSN Code 48142000 contributes 82.61% of Sub-Chapter 4814 exports — ranked #1

Among the 3 HSN codes under Sub-Chapter 4814, HSN Code 48142000 ranks #1 by export value — accounting for 82.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 83.66% share (rank #1).

## Related HSN Codes in Sub-Chapter 4814

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 48142000: Plastic-Coated Wallpaper (this hsn code) | ₹20 Cr |
| #2 | [HSN Code 48149000: Wallpaper & wall coverings](https://busy.in/hsn/hsn-48149000/) | ₹4 Cr |
| — | [HSN Code 48143000: Carbon Copying Paper Boxes](https://busy.in/hsn/hsn-48143000/) | — |