---
title: "HSN Code for Registers/Account Books | HSN 48201010 GST Rate"
description: "Find HSN and GST Rates for 48201010 related to Registers/Account Books with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48201010/"
---

# HSN Code 48201010: Registers/Account Books

- [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 4820: Stationery items](https://busy.in/hsn/sub-chapter-4820/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : Registers, account books | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48201010 ?

It includes Other Registers, Account Books, Diaries, and Articles

### How should mixed supplies be billed when Registers/Account Books is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Registers/Account Books; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Registers/Account Books?

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.

### Any common misclassification issue with Registers/Account Books?

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

### Does packaging or labelling change the GST for Registers/Account Books?

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.

### Can we claim ITC on inputs used to trade Registers/Account Books?

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

## India's trade performance: HSN Code 48201010 (FY 2024-25)

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

- Exports: ₹32 Cr (−5.24% YoY) — 0.0009% of India's total exports
- Imports: ₹1 Cr (+340.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹31 Cr (Surplus); surplus rank #2504 of 12657 HSN codes
- Share of Sub-Chapter 4820: 1.61% of its exports; import side 1.11%
- Rank within Sub-Chapter 4820: #6 of 9 by export value; import-side #7

### Key metrics

- Export CAGR: 8.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4235 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +57.91% in FY 2019-20
- Contribution to Sub-Ch. 4820: 1.61% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48201010

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. 4820 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4820 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 19.60 | 0.0009% | — | 1.53% | 1.54 | 0.0000% | — | 3.35% | +18.06 | #4138 |
| FY 2019-20 | 30.95 | 0.0014% | +57.91% | 2.24% | < ₹1 Crore | 0.0000% | −66.88% | 0.93% | +30.44 | #3560 |
| FY 2020-21 | 29.89 | 0.0014% | −3.42% | 2.60% | < ₹1 Crore | 0.0000% | −70.59% | 0.63% | +29.74 | #3668 |
| FY 2021-22 | 29.42 | 0.0009% | −1.57% | 1.99% | < ₹1 Crore | 0.0000% | +226.67% | 1.30% | +28.93 | #4071 |
| FY 2022-23 | 32.84 | 0.0009% | +11.62% | 1.57% | < ₹1 Crore | 0.0000% | +77.55% | 1.38% | +31.97 | #4029 |
| FY 2023-24 | 33.81 | 0.0009% | +2.95% | 1.57% | < ₹1 Crore | 0.0000% | −71.26% | 0.33% | +33.56 | #4085 |
| FY 2024-25 | 32.04 | 0.0009% | −5.24% | 1.61% | 1.10 | 0.0000% | +340.00% | 1.11% | +30.94 | #4235 |

- CAGR (7-year): exports 8.54%/yr, imports -5.45%/yr (consistently Surplus)

## Key trade insights: HSN Code 48201010 export-import analysis

### Consistent export growth: 8.54% CAGR over 7 years

India's exports under HSN Code 48201010 have grown at a compound annual rate of 8.54% over 7 fiscal years, rising from ₹19.60 Crore in FY 2018-19 to ₹32.04 Crore in FY 2024-25.

### HSN Code 48201010 ranked #4235 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48201010 ranks #4235 out of 12657 HSN codes by total export value. Within Sub-Chapter 4820, it ranks #6 of 9. By trade surplus, it ranks #2504 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 48201010 exports

The strongest single-year export movement for HSN Code 48201010 was recorded in FY 2019-20, when exports surged by 57.91% over the prior year.

### India maintains a trade surplus of ₹30.94 Crore in HSN Code 48201010 goods

In FY 2024-25, India's exports of ₹32.04 Cr exceeded imports of ₹1.10 Cr, resulting in a trade surplus of ₹30.94 Crore — ranking #2504 of 12657 by surplus magnitude.

### Import growth of -5.45% CAGR signals stable import dependency for Registers/Account Books

India's imports under HSN Code 48201010 have grown at -5.45% CAGR, reaching ₹1.10 Crore in FY 2024-25.

### HSN Code 48201010 contributes 1.61% of Sub-Chapter 4820 exports — ranked #6

Among the 9 HSN codes under Sub-Chapter 4820, HSN Code 48201010 ranks #6 by export value — accounting for 1.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.11% share (rank #7).

## Related HSN Codes in Sub-Chapter 4820

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48201090: Other Registers, Account Books, Diaries, and Articles](https://busy.in/hsn/hsn-48201090/) | ₹999 Cr |
| #2 | [HSN Code 48202000: Exercise books](https://busy.in/hsn/hsn-48202000/) | ₹678 Cr |
| #3 | [HSN Code 48201020: Letter Pads](https://busy.in/hsn/hsn-48201020/) | ₹171 Cr |
| #4 | [HSN Code 48203000: Binders, folders and covers](https://busy.in/hsn/hsn-48203000/) | ₹62 Cr |
| #5 | [HSN Code 48209090: Other stationery articles of paper or paperboard](https://busy.in/hsn/hsn-48209090/) | ₹45 Cr |
| #6 | HSN Code 48201010: Registers/Account Books (this hsn code) | ₹32 Cr |
| #7 | [HSN Code 48205000: Albums for samples or for collections](https://busy.in/hsn/hsn-48205000/) | ₹1 Cr |
| #8 | [HSN Code 48204000: Manifold business forms](https://busy.in/hsn/hsn-48204000/) | < ₹1 Crore |
| #9 | [HSN Code 48209010: Other \|Blotting Papers Cut To Size](https://busy.in/hsn/hsn-48209010/) | < ₹1 Crore |