---
title: "HSN Code for Toilet Paper | HSN 48181000 GST Rate"
description: "Find HSN and GST Rates for 48181000 related to Toilet Paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48181000/"
---

# HSN Code 48181000: Toilet Paper

- [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 4818: Toilet paper, tissues, diapers & sanitary paper articles](https://busy.in/hsn/sub-chapter-4818/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Toilet paper | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48181000 ?

It includes Tablecloths And Serviettes

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

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 Toilet Paper is sold with other items?

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

### How much GST applies to Toilet Paper?

Under HSN 48181000, Toilet Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Toilet Paper?

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

### Any common misclassification issue with Toilet Paper?

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

## India's trade performance: HSN Code 48181000 (FY 2024-25)

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

- Exports: ₹11 Cr (+38.73% YoY) — 0.0003% of India's total exports
- Imports: ₹16 Cr (+26.75% YoY) — 0.0003% of India's total imports
- Trade balance: −₹4 Cr (Deficit); surplus rank #8532 of 12657 HSN codes
- Share of Sub-Chapter 4818: 10.90% of its exports; import side 10.01%
- Rank within Sub-Chapter 4818: #3 of 5 by export value; import-side #3

### Key metrics

- Export CAGR: 6.38% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5654 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +115.88% in FY 2020-21
- Contribution to Sub-Ch. 4818: 10.90% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48181000

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. 4818 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4818 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 7.81 | 0.0003% | — | 12.67% | 6.66 | 0.0002% | — | 5.21% | +1.15 | #5307 |
| FY 2019-20 | 4.03 | 0.0002% | −48.40% | 6.64% | 7.71 | 0.0002% | +15.77% | 5.93% | −3.68 | #6110 |
| FY 2020-21 | 8.70 | 0.0004% | +115.88% | 13.94% | 6.91 | 0.0002% | −10.38% | 7.42% | +1.79 | #5271 |
| FY 2021-22 | 7.86 | 0.0003% | −9.66% | 9.96% | 8.00 | 0.0002% | +15.77% | 8.94% | −0.14 | #5792 |
| FY 2022-23 | 10.01 | 0.0003% | +27.35% | 10.96% | 8.75 | 0.0002% | +9.38% | 6.14% | +1.26 | #5627 |
| FY 2023-24 | 8.16 | 0.0002% | −18.48% | 8.32% | 12.30 | 0.0002% | +40.57% | 9.77% | −4.14 | #5991 |
| FY 2024-25 | 11.32 | 0.0003% | +38.73% | 10.90% | 15.59 | 0.0003% | +26.75% | 10.01% | −4.27 | #5654 |

- CAGR (7-year): exports 6.38%/yr, imports 15.23%/yr (consistently Deficit)

## Key trade insights: HSN Code 48181000 export-import analysis

### Consistent export growth: 6.38% CAGR over 7 years

India's exports under HSN Code 48181000 have grown at a compound annual rate of 6.38% over 7 fiscal years, rising from ₹7.81 Crore in FY 2018-19 to ₹11.32 Crore in FY 2024-25.

### HSN Code 48181000 ranked #5654 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48181000 ranks #5654 out of 12657 HSN codes by total export value. Within Sub-Chapter 4818, it ranks #3 of 5. By trade surplus, it ranks #8532 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 48181000 exports

The strongest single-year export movement for HSN Code 48181000 was recorded in FY 2020-21, when exports surged by 115.88% over the prior year.

### India records a trade deficit of ₹4.27 Crore in HSN Code 48181000 goods

In FY 2024-25, India's imports of ₹15.59 Cr exceeded exports of ₹11.32 Cr, resulting in a trade deficit of ₹4.27 Crore — ranking #8532 of 12657 by surplus magnitude.

### Import growth of 15.23% CAGR signals rising demand for Toilet Paper

India's imports under HSN Code 48181000 have grown at 15.23% CAGR, reaching ₹15.59 Crore in FY 2024-25.

### HSN Code 48181000 contributes 10.90% of Sub-Chapter 4818 exports — ranked #3

Among the 5 HSN codes under Sub-Chapter 4818, HSN Code 48181000 ranks #3 by export value — accounting for 10.90% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.01% share (rank #3).

## Related HSN Codes in Sub-Chapter 4818

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48189000: Toilet Paper & Similar Paper for Household](https://busy.in/hsn/hsn-48189000/) | ₹70 Cr |
| #2 | [HSN Code 48183000: Tablecloths And Serviettes](https://busy.in/hsn/hsn-48183000/) | ₹13 Cr |
| #3 | HSN Code 48181000: Toilet Paper (this hsn code) | ₹11 Cr |
| #4 | [HSN Code 48182000: Handkerchiefs, tissues, and towels](https://busy.in/hsn/hsn-48182000/) | ₹10 Cr |
| #5 | [HSN Code 48185000: Articles of apparel and clothing accessories](https://busy.in/hsn/hsn-48185000/) | < ₹1 Crore |