---
title: "HSN Code for Paper Writing Blocks | HSN 48173010 GST Rate"
description: "Find HSN and GST Rates for 48173010 related to Paper Writing Blocks with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48173010/"
---

# HSN Code 48173010: Paper Writing Blocks

- [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 4817: Paper stationery: envelopes, boxes](https://busy.in/hsn/sub-chapter-4817/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Writing blocks | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48173010 ?

It includes Toilet Paper

### Does packaging or labelling change the GST for Paper Writing Blocks?

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 Paper Writing Blocks?

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

### How much GST applies to Paper Writing Blocks?

Under HSN 48173010, Paper Writing Blocks attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Paper Writing Blocks?

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 Paper Writing Blocks is sold with other items?

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

## India's trade performance: HSN Code 48173010 (FY 2024-25)

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

- Exports: < ₹1 Crore (+30.00% YoY) — 0.0000% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4889 of 12657 HSN codes
- Share of Sub-Chapter 4817: 0.17% of its exports; import side 0.00%
- Rank within Sub-Chapter 4817: #4 of 4 by export value

### Key metrics

- Export CAGR: 64.06% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9028 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +500.00% in FY 2019-20
- Contribution to Sub-Ch. 4817: 0.17% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48173010

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. 4817 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4817 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.05% | < ₹1 Crore | 0.0000% | — | 0.36% | −0.01 | #9774 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +500.00% | 0.30% | < ₹1 Crore | 0.0000% | −66.67% | 0.16% | +0.11 | #9094 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +41.67% | 0.30% | < ₹1 Crore | 0.0000% | +300.00% | 0.59% | +0.13 | #8966 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −29.41% | 0.12% | < ₹1 Crore | 0.0000% | 0.00% | 0.46% | +0.08 | #9460 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +466.67% | 0.43% | < ₹1 Crore | 0.0000% | +25.00% | 0.54% | +0.63 | #8426 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −55.88% | 0.16% | < ₹1 Crore | 0.0000% | +280.00% | 1.95% | +0.11 | #9181 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +30.00% | 0.17% | Nil | 0.0000% | −100.00% | 0.00% | +0.39 | #9028 |

- CAGR (7-year): exports 64.06%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 48173010 export-import analysis

### Consistent export growth: 64.06% CAGR over 7 years

India's exports under HSN Code 48173010 have grown at a compound annual rate of 64.06% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.39 Crore in FY 2024-25.

### HSN Code 48173010 ranked #9028 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48173010 ranks #9028 out of 12657 HSN codes by total export value. Within Sub-Chapter 4817, it ranks #4 of 4. By trade surplus, it ranks #4889 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 48173010 exports

The strongest single-year export movement for HSN Code 48173010 was recorded in FY 2019-20, when exports surged by 500.00% over the prior year.

### India maintains a trade surplus of ₹0.39 Crore in HSN Code 48173010 goods

In FY 2024-25, India's exports of ₹0.39 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.39 Crore — ranking #4889 of 12657 by surplus magnitude.

### HSN Code 48173010 contributes 0.17% of Sub-Chapter 4817 exports — ranked #4

Among the 4 HSN codes under Sub-Chapter 4817, HSN Code 48173010 ranks #4 by export value — accounting for 0.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 4817

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48171000: Envelopes](https://busy.in/hsn/hsn-48171000/) | ₹217 Cr |
| #2 | [HSN Code 48173090: Paper Boxes with Stationery](https://busy.in/hsn/hsn-48173090/) | ₹11 Cr |
| #3 | [HSN Code 48172000: Postcards and letter cards](https://busy.in/hsn/hsn-48172000/) | ₹2 Cr |
| #4 | HSN Code 48173010: Paper Writing Blocks (this hsn code) | < ₹1 Crore |