---
title: "HSN Code for Office Use Boxes (Paperboard) | HSN 48196000 GST Rate"
description: "Find HSN and GST Rates for 48196000 related to Office Use Boxes (Paperboard) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48196000/"
---

# HSN Code 48196000: Office Use Boxes (Paperboard)

- [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 |
| --- | --- | --- | --- | --- |
| Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48196000 ?

It includes Letter Pads

### Can we claim ITC on inputs used to trade Office Use Boxes (Paperboard)?

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 Office Use Boxes (Paperboard)?

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

### How much GST applies to Office Use Boxes (Paperboard)?

Under HSN 48196000, Office Use Boxes (Paperboard) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Office Use Boxes (Paperboard)?

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 Office Use Boxes (Paperboard)?

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 48196000 (FY 2024-25)

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

- Exports: ₹15 Cr (−6.89% YoY) — 0.0004% of India's total exports
- Imports: ₹5 Cr (+22.49% YoY) — 0.0001% of India's total imports
- Trade balance: ₹11 Cr (Surplus); surplus rank #3273 of 12657 HSN codes
- Share of Sub-Chapter 4819: 0.55% of its exports; import side 0.38%
- Rank within Sub-Chapter 4819: #10 of 10 by export value; import-side #9

### Key metrics

- Export CAGR: 12.73% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5218 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +115.49% in FY 2023-24
- Contribution to Sub-Ch. 4819: 0.55% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48196000

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 | 7.51 | 0.0003% | — | 0.90% | 9.13 | 0.0003% | — | 1.33% | −1.62 | #5357 |
| FY 2019-20 | 4.84 | 0.0002% | −35.55% | 0.49% | 4.19 | 0.0001% | −54.11% | 0.73% | +0.65 | #5892 |
| FY 2020-21 | 5.92 | 0.0003% | +22.31% | 0.54% | 2.44 | 0.0001% | −41.77% | 0.48% | +3.48 | #5730 |
| FY 2021-22 | 8.79 | 0.0003% | +48.48% | 0.48% | 4.07 | 0.0001% | +66.80% | 0.54% | +4.72 | #5657 |
| FY 2022-23 | 7.68 | 0.0002% | −12.63% | 0.36% | 4.04 | 0.0001% | −0.74% | 0.48% | +3.64 | #5967 |
| FY 2023-24 | 16.55 | 0.0005% | +115.49% | 0.70% | 3.78 | 0.0001% | −6.44% | 0.44% | +12.77 | #5029 |
| FY 2024-25 | 15.41 | 0.0004% | −6.89% | 0.55% | 4.63 | 0.0001% | +22.49% | 0.38% | +10.78 | #5218 |

- CAGR (7-year): exports 12.73%/yr, imports -10.70%/yr (consistently Surplus)

## Key trade insights: HSN Code 48196000 export-import analysis

### Consistent export growth: 12.73% CAGR over 7 years

India's exports under HSN Code 48196000 have grown at a compound annual rate of 12.73% over 7 fiscal years, rising from ₹7.51 Crore in FY 2018-19 to ₹15.41 Crore in FY 2024-25.

### HSN Code 48196000 ranked #5218 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48196000 ranks #5218 out of 12657 HSN codes by total export value. Within Sub-Chapter 4819, it ranks #10 of 10. By trade surplus, it ranks #3273 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 48196000 exports

The strongest single-year export movement for HSN Code 48196000 was recorded in FY 2023-24, when exports surged by 115.49% over the prior year.

### India maintains a trade surplus of ₹10.78 Crore in HSN Code 48196000 goods

In FY 2024-25, India's exports of ₹15.41 Cr exceeded imports of ₹4.63 Cr, resulting in a trade surplus of ₹10.78 Crore — ranking #3273 of 12657 by surplus magnitude.

### Import growth of -10.70% CAGR signals stable import dependency for Office Use Boxes (Paperboard)

India's imports under HSN Code 48196000 have grown at -10.70% CAGR, reaching ₹4.63 Crore in FY 2024-25.

### HSN Code 48196000 contributes 0.55% of Sub-Chapter 4819 exports — ranked #10

Among the 10 HSN codes under Sub-Chapter 4819, HSN Code 48196000 ranks #10 by export value — accounting for 0.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.38% share (rank #9).

## 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](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) (this hsn code) | ₹15 Cr |