---
title: "HSN Code for Wallpaper & wall coverings | HSN 48149000 GST Rate"
description: "Find HSN and GST Rates for 48149000 related to Wallpaper & wall coverings with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48149000/"
---

# HSN Code 48149000: Wallpaper & wall coverings

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

## Frequently asked questions

### What products are classified under HSN 48149000 ?

It includes Self-Copy Paper | Paper For Fax Machine

### How should mixed supplies be billed when Wallpaper & wall coverings is sold with other items?

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

### Any common misclassification issue with Wallpaper & wall coverings?

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 Wallpaper & wall coverings?

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.

### Do e‑way bill and e‑invoice apply for Wallpaper & wall coverings?

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.

### Can we claim ITC on inputs used to trade Wallpaper & wall coverings?

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 48149000 (FY 2024-25)

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

- Exports: ₹4 Cr (−30.32% YoY) — 0.0001% of India's total exports
- Imports: ₹34 Cr (−10.12% YoY) — 0.0006% of India's total imports
- Trade balance: −₹30 Cr (Deficit); surplus rank #9831 of 12657 HSN codes
- Share of Sub-Chapter 4814: 17.44% of its exports; import side 16.34%
- Rank within Sub-Chapter 4814: #2 of 3 by export value; import-side #2

### Key metrics

- Export CAGR: -57.15% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6842 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +91.44% in FY 2022-23
- Contribution to Sub-Ch. 4814: 17.44% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48149000

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 | 672.40 | 0.0294% | — | 57.51% | 40.39 | 0.0011% | — | 23.73% | +632.01 | #494 |
| FY 2019-20 | 335.42 | 0.0152% | −50.12% | 57.40% | 39.11 | 0.0012% | −3.17% | 23.49% | +296.31 | #906 |
| FY 2020-21 | 20.99 | 0.0010% | −93.74% | 38.91% | 25.68 | 0.0009% | −34.34% | 14.48% | −4.69 | #4123 |
| FY 2021-22 | 5.84 | 0.0002% | −72.18% | 3.40% | 35.55 | 0.0008% | +38.43% | 11.16% | −29.71 | #6166 |
| FY 2022-23 | 11.18 | 0.0003% | +91.44% | 2.63% | 34.06 | 0.0006% | −4.19% | 1.93% | −22.88 | #5480 |
| FY 2023-24 | 5.97 | 0.0002% | −46.60% | 0.49% | 37.73 | 0.0007% | +10.78% | 16.43% | −31.76 | #6365 |
| FY 2024-25 | 4.16 | 0.0001% | −30.32% | 17.44% | 33.91 | 0.0006% | −10.12% | 16.34% | −29.75 | #6842 |

- CAGR (7-year): exports -57.15%/yr, imports -2.87%/yr (consistently Deficit)

## Key trade insights: HSN Code 48149000 export-import analysis

### Export decline: -57.15% CAGR over 7 years

India's exports under HSN Code 48149000 have declined at a compound annual rate of -57.15% over 7 fiscal years, falling from ₹672.40 Crore in FY 2018-19 to ₹4.16 Crore in FY 2024-25.

### HSN Code 48149000 ranked #6842 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48149000 ranks #6842 out of 12657 HSN codes by total export value. Within Sub-Chapter 4814, it ranks #2 of 3. By trade surplus, it ranks #9831 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 48149000 exports

The strongest single-year export movement for HSN Code 48149000 was recorded in FY 2022-23, when exports surged by 91.44% over the prior year.

### India records a trade deficit of ₹29.75 Crore in HSN Code 48149000 goods

In FY 2024-25, India's imports of ₹33.91 Cr exceeded exports of ₹4.16 Cr, resulting in a trade deficit of ₹29.75 Crore — ranking #9831 of 12657 by surplus magnitude.

### Import growth of -2.87% CAGR signals stable import dependency for Wallpaper & wall coverings

India's imports under HSN Code 48149000 have grown at -2.87% CAGR, reaching ₹33.91 Crore in FY 2024-25.

### HSN Code 48149000 contributes 17.44% of Sub-Chapter 4814 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 4814, HSN Code 48149000 ranks #2 by export value — accounting for 17.44% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.34% share (rank #2).

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