--- title: "HSN Code for Paper Boxes with Stationery | HSN 48173090 GST Rate" description: "Find HSN and GST Rates for 48173090 related to Paper Boxes with Stationery with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48173090/" --- # HSN Code 48173090: Paper Boxes with Stationery - [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: Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48173090 ? It includes Handkerchiefs, tissues, and towels ### Does packaging or labelling change the GST for Paper Boxes with Stationery? 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. ### How much GST applies to Paper Boxes with Stationery? Under HSN 48173090, Paper Boxes with Stationery attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Paper Boxes with Stationery? 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 Paper Boxes with Stationery? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Paper Boxes with Stationery? 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 48173090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹11 Cr (+13.20% YoY) — 0.0003% of India's total exports - Imports: ₹4 Cr (+83.33% YoY) — 0.0001% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #3525 of 12657 HSN codes - Share of Sub-Chapter 4817: 4.72% of its exports; import side 21.97% - Rank within Sub-Chapter 4817: #2 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: 2.23% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5697 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +100.00% in FY 2021-22 - Contribution to Sub-Ch. 4817: 4.72% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48173090 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 | 9.54 | 0.0004% | — | 23.33% | 2.32 | 0.0001% | — | 28.09% | +7.22 | #5034 | | FY 2019-20 | 5.28 | 0.0002% | −44.65% | 13.14% | 1.63 | 0.0000% | −29.74% | 25.63% | +3.65 | #5786 | | FY 2020-21 | 3.76 | 0.0002% | −28.79% | 6.66% | 1.65 | 0.0001% | +1.23% | 24.52% | +2.11 | #6271 | | FY 2021-22 | 7.52 | 0.0002% | +100.00% | 7.28% | 2.12 | 0.0000% | +28.48% | 24.34% | +5.40 | #5856 | | FY 2022-23 | 13.26 | 0.0004% | +76.33% | 8.41% | 2.94 | 0.0001% | +38.68% | 31.72% | +10.32 | #5260 | | FY 2023-24 | 9.62 | 0.0003% | −27.45% | 5.00% | 1.98 | 0.0000% | −32.65% | 20.33% | +7.64 | #5780 | | FY 2024-25 | 10.89 | 0.0003% | +13.20% | 4.72% | 3.63 | 0.0001% | +83.33% | 21.97% | +7.26 | #5697 | - CAGR (7-year): exports 2.23%/yr, imports 7.75%/yr (consistently Surplus) ## Key trade insights: HSN Code 48173090 export-import analysis ### Consistent export growth: 2.23% CAGR over 7 years India's exports under HSN Code 48173090 have grown at a compound annual rate of 2.23% over 7 fiscal years, rising from ₹9.54 Crore in FY 2018-19 to ₹10.89 Crore in FY 2024-25. ### HSN Code 48173090 ranked #5697 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48173090 ranks #5697 out of 12657 HSN codes by total export value. Within Sub-Chapter 4817, it ranks #2 of 4. By trade surplus, it ranks #3525 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48173090 exports The strongest single-year export movement for HSN Code 48173090 was recorded in FY 2021-22, when exports surged by 100.00% over the prior year. ### India maintains a trade surplus of ₹7.26 Crore in HSN Code 48173090 goods In FY 2024-25, India's exports of ₹10.89 Cr exceeded imports of ₹3.63 Cr, resulting in a trade surplus of ₹7.26 Crore — ranking #3525 of 12657 by surplus magnitude. ### Import growth of 7.75% CAGR signals stable import dependency for Paper Boxes with Stationery India's imports under HSN Code 48173090 have grown at 7.75% CAGR, reaching ₹3.63 Crore in FY 2024-25. ### HSN Code 48173090 contributes 4.72% of Sub-Chapter 4817 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 4817, HSN Code 48173090 ranks #2 by export value — accounting for 4.72% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 21.97% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-48173010/) | < ₹1 Crore |