--- title: "HSN Code for Toilet Paper & Similar Paper for Household | HSN 48189000 GST Rate" description: "Find HSN and GST Rates for 48189000 related to Toilet Paper & Similar Paper for Household with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48189000/" --- # HSN Code 48189000: Toilet Paper & Similar Paper for Household - [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 | | --- | --- | --- | --- | --- | | Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48189000 ? It includes Corrugated paper cartons ### Any common misclassification issue with Toilet Paper & Similar Paper for Household? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Toilet Paper & Similar Paper for Household is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Toilet Paper & Similar Paper for Household; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Toilet Paper & Similar Paper for Household? 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 Toilet Paper & Similar Paper for Household? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Toilet Paper & Similar Paper for Household? 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. ## India's trade performance: HSN Code 48189000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹70 Cr (+11.75% YoY) — 0.0019% of India's total exports - Imports: ₹41 Cr (+30.09% YoY) — 0.0007% of India's total imports - Trade balance: ₹28 Cr (Surplus); surplus rank #2577 of 12657 HSN codes - Share of Sub-Chapter 4818: 67.00% of its exports; import side 26.48% - Rank within Sub-Chapter 4818: #1 of 5 by export value; import-side #2 ### Key metrics - Export CAGR: 11.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3158 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +24.24% in FY 2023-24 - Contribution to Sub-Ch. 4818: 67.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48189000 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 | 37.21 | 0.0016% | — | 60.38% | 39.92 | 0.0011% | — | 31.25% | −2.71 | #3289 | | FY 2019-20 | 39.30 | 0.0018% | +5.62% | 64.77% | 41.09 | 0.0012% | +2.93% | 31.60% | −1.79 | #3239 | | FY 2020-21 | 38.61 | 0.0018% | −1.76% | 61.88% | 51.81 | 0.0018% | +26.09% | 55.61% | −13.20 | #3323 | | FY 2021-22 | 47.05 | 0.0015% | +21.86% | 59.60% | 42.69 | 0.0009% | −17.60% | 47.69% | +4.36 | #3443 | | FY 2022-23 | 50.13 | 0.0014% | +6.55% | 54.88% | 50.66 | 0.0009% | +18.67% | 35.55% | −0.53 | #3469 | | FY 2023-24 | 62.28 | 0.0017% | +24.24% | 63.51% | 31.71 | 0.0006% | −37.41% | 25.19% | +30.57 | #3230 | | FY 2024-25 | 69.60 | 0.0019% | +11.75% | 67.00% | 41.25 | 0.0007% | +30.09% | 26.48% | +28.35 | #3158 | - CAGR (7-year): exports 11.00%/yr, imports 0.55%/yr (consistently Surplus) ## Key trade insights: HSN Code 48189000 export-import analysis ### Consistent export growth: 11.00% CAGR over 7 years India's exports under HSN Code 48189000 have grown at a compound annual rate of 11.00% over 7 fiscal years, rising from ₹37.21 Crore in FY 2018-19 to ₹69.60 Crore in FY 2024-25. ### HSN Code 48189000 ranked #3158 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48189000 ranks #3158 out of 12657 HSN codes by total export value. Within Sub-Chapter 4818, it ranks #1 of 5. By trade surplus, it ranks #2577 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 48189000 exports The strongest single-year export movement for HSN Code 48189000 was recorded in FY 2023-24, when exports surged by 24.24% over the prior year. ### India maintains a trade surplus of ₹28.35 Crore in HSN Code 48189000 goods In FY 2024-25, India's exports of ₹69.60 Cr exceeded imports of ₹41.25 Cr, resulting in a trade surplus of ₹28.35 Crore — ranking #2577 of 12657 by surplus magnitude. ### Import growth of 0.55% CAGR signals stable import dependency for Toilet Paper & Similar Paper for Household India's imports under HSN Code 48189000 have grown at 0.55% CAGR, reaching ₹41.25 Crore in FY 2024-25. ### HSN Code 48189000 contributes 67.00% of Sub-Chapter 4818 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 4818, HSN Code 48189000 ranks #1 by export value — accounting for 67.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.48% share (rank #2). ## 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 (this hsn code) | ₹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](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 |