--- title: "HSN Code for Handkerchiefs, tissues, and towels | HSN 48182000 GST Rate" description: "Find HSN and GST Rates for 48182000 related to Handkerchiefs, tissues, and towels with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48182000/" --- # HSN Code 48182000: Handkerchiefs, tissues, and towels - [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 | | --- | --- | --- | --- | --- | | Handkerchiefs, cleaning or facial tissues and towels | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48182000 ? It includes Articles of apparel and clothing accessories ### How should mixed supplies be billed when Handkerchiefs, tissues, and towels is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Handkerchiefs, tissues, and towels; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Handkerchiefs, tissues, and towels? 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. ### Any common misclassification issue with Handkerchiefs, tissues, and towels? 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 Handkerchiefs, tissues, and towels? 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 Handkerchiefs, tissues, and towels? Under HSN 48182000, Handkerchiefs, tissues, and towels attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 48182000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹10 Cr (−7.01% YoY) — 0.0003% of India's total exports - Imports: ₹92 Cr (+21.66% YoY) — 0.0015% of India's total imports - Trade balance: −₹82 Cr (Deficit); surplus rank #10640 of 12657 HSN codes - Share of Sub-Chapter 4818: 9.70% of its exports; import side 58.97% - Rank within Sub-Chapter 4818: #4 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: 6.89% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5776 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +71.75% in FY 2021-22 - Contribution to Sub-Ch. 4818: 9.70% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48182000 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 | 6.76 | 0.0003% | — | 10.97% | 76.78 | 0.0021% | — | 60.11% | −70.02 | #5477 | | FY 2019-20 | 7.17 | 0.0003% | +6.07% | 11.82% | 75.83 | 0.0023% | −1.24% | 58.32% | −68.66 | #5423 | | FY 2020-21 | 8.00 | 0.0004% | +11.58% | 12.82% | 30.52 | 0.0010% | −59.75% | 32.76% | −22.52 | #5364 | | FY 2021-22 | 13.74 | 0.0004% | +71.75% | 17.41% | 32.62 | 0.0007% | +6.88% | 36.44% | −18.88 | #5071 | | FY 2022-23 | 19.53 | 0.0005% | +42.14% | 21.38% | 72.85 | 0.0013% | +123.33% | 51.12% | −53.32 | #4699 | | FY 2023-24 | 10.84 | 0.0003% | −44.50% | 11.05% | 75.50 | 0.0013% | +3.64% | 59.98% | −64.66 | #5637 | | FY 2024-25 | 10.08 | 0.0003% | −7.01% | 9.70% | 91.85 | 0.0015% | +21.66% | 58.97% | −81.77 | #5776 | - CAGR (7-year): exports 6.89%/yr, imports 3.03%/yr (consistently Deficit) ## Key trade insights: HSN Code 48182000 export-import analysis ### Consistent export growth: 6.89% CAGR over 7 years India's exports under HSN Code 48182000 have grown at a compound annual rate of 6.89% over 7 fiscal years, rising from ₹6.76 Crore in FY 2018-19 to ₹10.08 Crore in FY 2024-25. ### HSN Code 48182000 ranked #5776 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48182000 ranks #5776 out of 12657 HSN codes by total export value. Within Sub-Chapter 4818, it ranks #4 of 5. By trade surplus, it ranks #10640 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48182000 exports The strongest single-year export movement for HSN Code 48182000 was recorded in FY 2021-22, when exports surged by 71.75% over the prior year. ### India records a trade deficit of ₹81.77 Crore in HSN Code 48182000 goods In FY 2024-25, India's imports of ₹91.85 Cr exceeded exports of ₹10.08 Cr, resulting in a trade deficit of ₹81.77 Crore — ranking #10640 of 12657 by surplus magnitude. ### Import growth of 3.03% CAGR signals stable import dependency for Handkerchiefs, tissues, and towels India's imports under HSN Code 48182000 have grown at 3.03% CAGR, reaching ₹91.85 Crore in FY 2024-25. ### HSN Code 48182000 contributes 9.70% of Sub-Chapter 4818 exports — ranked #4 Among the 5 HSN codes under Sub-Chapter 4818, HSN Code 48182000 ranks #4 by export value — accounting for 9.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 58.97% share (rank #1). ## 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](https://busy.in/hsn/hsn-48181000/) | ₹11 Cr | | #4 | HSN Code 48182000: Handkerchiefs, tissues, and towels (this hsn code) | ₹10 Cr | | #5 | [HSN Code 48185000: Articles of apparel and clothing accessories](https://busy.in/hsn/hsn-48185000/) | < ₹1 Crore |