---
title: "HSN Code for Other packing containers | HSN 48195090 GST Rate"
description: "Find HSN and GST Rates for 48195090 related to Other packing containers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48195090/"
---

# HSN Code 48195090: Other packing containers

- [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 |
| --- | --- | --- | --- | --- |
| Other packing containers, including record sleeves : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48195090 ?

It includes Registers/Account Books

### Can we claim ITC on inputs used to trade Other packing containers?

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

### How should mixed supplies be billed when Other packing containers is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Other packing containers?

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 much GST applies to Other packing containers?

Under HSN 48195090, Other packing containers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other packing containers?

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 48195090 (FY 2024-25)

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

- Exports: ₹92 Cr (+8.77% YoY) — 0.0025% of India's total exports
- Imports: ₹148 Cr (+184.81% YoY) — 0.0024% of India's total imports
- Trade balance: −₹56 Cr (Deficit); surplus rank #10324 of 12657 HSN codes
- Share of Sub-Chapter 4819: 3.27% of its exports; import side 12.18%
- Rank within Sub-Chapter 4819: #6 of 10 by export value; import-side #4

### Key metrics

- Export CAGR: 20.22% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2779 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +64.07% in FY 2021-22
- Contribution to Sub-Ch. 4819: 3.27% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48195090

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 | 30.44 | 0.0013% | — | 3.65% | 49.44 | 0.0014% | — | 7.23% | −19.00 | #3557 |
| FY 2019-20 | 23.68 | 0.0011% | −22.21% | 2.38% | 47.28 | 0.0014% | −4.37% | 8.21% | −23.60 | #3897 |
| FY 2020-21 | 25.33 | 0.0012% | +6.97% | 2.33% | 32.52 | 0.0011% | −31.22% | 6.34% | −7.19 | #3883 |
| FY 2021-22 | 41.56 | 0.0013% | +64.07% | 2.26% | 41.82 | 0.0009% | +28.60% | 5.53% | −0.26 | #3623 |
| FY 2022-23 | 67.80 | 0.0019% | +63.14% | 3.13% | 51.67 | 0.0009% | +23.55% | 6.16% | +16.13 | #3075 |
| FY 2023-24 | 84.51 | 0.0023% | +24.65% | 3.57% | 51.80 | 0.0009% | +0.25% | 5.98% | +32.71 | #2805 |
| FY 2024-25 | 91.92 | 0.0025% | +8.77% | 3.27% | 147.53 | 0.0024% | +184.81% | 12.18% | −55.61 | #2779 |

- CAGR (7-year): exports 20.22%/yr, imports 19.99%/yr (consistently Deficit)

## Key trade insights: HSN Code 48195090 export-import analysis

### Consistent export growth: 20.22% CAGR over 7 years

India's exports under HSN Code 48195090 have grown at a compound annual rate of 20.22% over 7 fiscal years, rising from ₹30.44 Crore in FY 2018-19 to ₹91.92 Crore in FY 2024-25.

### HSN Code 48195090 ranked #2779 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48195090 ranks #2779 out of 12657 HSN codes by total export value. Within Sub-Chapter 4819, it ranks #6 of 10. By trade surplus, it ranks #10324 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48195090 exports

The strongest single-year export movement for HSN Code 48195090 was recorded in FY 2021-22, when exports surged by 64.07% over the prior year.

### India records a trade deficit of ₹55.61 Crore in HSN Code 48195090 goods

In FY 2024-25, India's imports of ₹147.53 Cr exceeded exports of ₹91.92 Cr, resulting in a trade deficit of ₹55.61 Crore — ranking #10324 of 12657 by surplus magnitude.

### Import growth of 19.99% CAGR signals rising demand for Other packing containers

India's imports under HSN Code 48195090 have grown at 19.99% CAGR, reaching ₹147.53 Crore in FY 2024-25.

### HSN Code 48195090 contributes 3.27% of Sub-Chapter 4819 exports — ranked #6

Among the 10 HSN codes under Sub-Chapter 4819, HSN Code 48195090 ranks #6 by export value — accounting for 3.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.18% share (rank #4).

## 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 (this hsn code) | ₹92 Cr |
| #7 | [HSN Code 48193000: Sacks and bags over 40 cm width](https://busy.in/hsn/hsn-48193000/) | ₹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 |