---
title: "HSN Code for Sacks and bags over 40 cm width | HSN 48193000 GST Rate"
description: "Find HSN and GST Rates for 48193000 related to Sacks and bags over 40 cm width with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48193000/"
---

# HSN Code 48193000: Sacks and bags over 40 cm width

- [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 4819: Cartons, boxes, cases, of paperboard](https://busy.in/hsn/sub-chapter-4819/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sacks and bags, having a base of a widht of 40 cm or more | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48193000 ?

It includes Corrugated Paper/Paperboard Packing Containers

### Can we claim ITC on inputs used to trade Sacks and bags over 40 cm width?

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 Sacks and bags over 40 cm width?

Under HSN 48193000, Sacks and bags over 40 cm width attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Sacks and bags over 40 cm width?

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.

### Does packaging or labelling change the GST for Sacks and bags over 40 cm width?

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 should mixed supplies be billed when Sacks and bags over 40 cm width is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sacks and bags over 40 cm width; Nil for exempt items if applicable).

## India's trade performance: HSN Code 48193000 (FY 2024-25)

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

- Exports: ₹82 Cr (+27.69% YoY) — 0.0022% of India's total exports
- Imports: ₹14 Cr (+58.57% YoY) — 0.0002% of India's total imports
- Trade balance: ₹68 Cr (Surplus); surplus rank #1914 of 12657 HSN codes
- Share of Sub-Chapter 4819: 2.90% of its exports; import side 1.12%
- Rank within Sub-Chapter 4819: #7 of 10 by export value; import-side #7

### Key metrics

- Export CAGR: 23.13% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2946 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +70.89% in FY 2021-22
- Contribution to Sub-Ch. 4819: 2.90% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48193000

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. 4819 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4819 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 23.42 | 0.0010% | — | 2.81% | 103.97 | 0.0029% | — | 15.20% | −80.55 | #3898 |
| FY 2019-20 | 24.49 | 0.0011% | +4.57% | 2.46% | 63.07 | 0.0019% | −39.34% | 10.96% | −38.58 | #3848 |
| FY 2020-21 | 23.19 | 0.0011% | −5.31% | 2.13% | 31.20 | 0.0011% | −50.53% | 6.08% | −8.01 | #4003 |
| FY 2021-22 | 39.63 | 0.0013% | +70.89% | 2.16% | 34.56 | 0.0008% | +10.77% | 4.57% | +5.07 | #3690 |
| FY 2022-23 | 46.67 | 0.0013% | +17.76% | 2.16% | 19.07 | 0.0003% | −44.82% | 2.27% | +27.60 | #3578 |
| FY 2023-24 | 63.92 | 0.0018% | +36.96% | 2.70% | 8.52 | 0.0002% | −55.32% | 0.98% | +55.40 | #3196 |
| FY 2024-25 | 81.62 | 0.0022% | +27.69% | 2.90% | 13.51 | 0.0002% | +58.57% | 1.12% | +68.11 | #2946 |

- CAGR (7-year): exports 23.13%/yr, imports -28.83%/yr (consistently Surplus)

## Key trade insights: HSN Code 48193000 export-import analysis

### Consistent export growth: 23.13% CAGR over 7 years

India's exports under HSN Code 48193000 have grown at a compound annual rate of 23.13% over 7 fiscal years, rising from ₹23.42 Crore in FY 2018-19 to ₹81.62 Crore in FY 2024-25.

### HSN Code 48193000 ranked #2946 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48193000 ranks #2946 out of 12657 HSN codes by total export value. Within Sub-Chapter 4819, it ranks #7 of 10. By trade surplus, it ranks #1914 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48193000 exports

The strongest single-year export movement for HSN Code 48193000 was recorded in FY 2021-22, when exports surged by 70.89% over the prior year.

### India maintains a trade surplus of ₹68.11 Crore in HSN Code 48193000 goods

In FY 2024-25, India's exports of ₹81.62 Cr exceeded imports of ₹13.51 Cr, resulting in a trade surplus of ₹68.11 Crore — ranking #1914 of 12657 by surplus magnitude.

### Import growth of -28.83% CAGR signals stable import dependency for Sacks and bags over 40 cm width

India's imports under HSN Code 48193000 have grown at -28.83% CAGR, reaching ₹13.51 Crore in FY 2024-25.

### HSN Code 48193000 contributes 2.90% of Sub-Chapter 4819 exports — ranked #7

Among the 10 HSN codes under Sub-Chapter 4819, HSN Code 48193000 ranks #7 by export value — accounting for 2.90% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.12% share (rank #7).

## Related HSN Codes in Sub-Chapter 4819

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48194000: Other Sacks And Bags, Including Cones](https://busy.in/hsn/hsn-48194000/) | ₹1,044 Cr |
| #2 | [HSN Code 48192020: Folding Cartons & Boxes](https://busy.in/hsn/hsn-48192020/) | ₹546 Cr |
| #3 | [HSN Code 48192090: Folding cartons, boxes, and cases of non-corrugated paper](https://busy.in/hsn/hsn-48192090/) | ₹506 Cr |
| #4 | [HSN Code 48191010: Corrugated boxes](https://busy.in/hsn/hsn-48191010/) | ₹383 Cr |
| #5 | [HSN Code 48191090: Corrugated paper cartons](https://busy.in/hsn/hsn-48191090/) | ₹93 Cr |
| #6 | [HSN Code 48195090: Other packing containers](https://busy.in/hsn/hsn-48195090/) | ₹92 Cr |
| #7 | HSN Code 48193000: Sacks and bags over 40 cm width (this hsn code) | ₹82 Cr |
| #8 | [HSN Code 48192010: Cartons for Match Sticks](https://busy.in/hsn/hsn-48192010/) | ₹36 Cr |
| #9 | [HSN Code 48195010: Corrugated Paper/Paperboard Packing Containers](https://busy.in/hsn/hsn-48195010/) | ₹17 Cr |
| #10 | [HSN Code 48196000: Office Use Boxes (Paperboard)](https://busy.in/hsn/hsn-48196000/) | ₹15 Cr |