---
title: "HSN Code for Letter Pads | HSN 48201020 GST Rate"
description: "Find HSN and GST Rates for 48201020 related to Letter Pads with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48201020/"
---

# HSN Code 48201020: Letter Pads

- [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 : letter pads | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48201020 ?

It includes Exercise books

### How much GST applies to Letter Pads?

Under HSN 48201020, Letter Pads attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Letter Pads is sold with other items?

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

### Does packaging or labelling change the GST for Letter Pads?

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.

### Any common misclassification issue with Letter Pads?

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

### Can we claim ITC on inputs used to trade Letter Pads?

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 48201020 (FY 2024-25)

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

- Exports: ₹171 Cr (−6.01% YoY) — 0.0046% of India's total exports
- Imports: < ₹1 Crore (+17.54% YoY) — 0.0000% of India's total imports
- Trade balance: ₹170 Cr (Surplus); surplus rank #1251 of 12657 HSN codes
- Share of Sub-Chapter 4820: 8.60% of its exports; import side 0.67%
- Rank within Sub-Chapter 4820: #3 of 9 by export value; import-side #8

### Key metrics

- Export CAGR: 16.48% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2010 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +68.22% in FY 2019-20
- Contribution to Sub-Ch. 4820: 8.60% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48201020

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 | 68.50 | 0.0030% | — | 5.36% | < ₹1 Crore | 0.0000% | — | 1.00% | +68.04 | #2452 |
| FY 2019-20 | 115.23 | 0.0052% | +68.22% | 8.34% | < ₹1 Crore | 0.0000% | +63.04% | 1.37% | +114.48 | #1861 |
| FY 2020-21 | 94.76 | 0.0044% | −17.76% | 8.24% | 1.03 | 0.0000% | +37.33% | 4.30% | +93.73 | #2129 |
| FY 2021-22 | 123.39 | 0.0039% | +30.21% | 8.33% | < ₹1 Crore | 0.0000% | −8.74% | 2.49% | +122.45 | #2155 |
| FY 2022-23 | 174.72 | 0.0048% | +41.60% | 8.36% | 1.32 | 0.0000% | +40.43% | 2.09% | +173.40 | #1872 |
| FY 2023-24 | 182.06 | 0.0050% | +4.20% | 8.46% | < ₹1 Crore | 0.0000% | −56.82% | 0.75% | +181.49 | #1873 |
| FY 2024-25 | 171.12 | 0.0046% | −6.01% | 8.60% | < ₹1 Crore | 0.0000% | +17.54% | 0.67% | +170.45 | #2010 |

- CAGR (7-year): exports 16.48%/yr, imports 6.47%/yr (consistently Surplus)

## Key trade insights: HSN Code 48201020 export-import analysis

### Consistent export growth: 16.48% CAGR over 7 years

India's exports under HSN Code 48201020 have grown at a compound annual rate of 16.48% over 7 fiscal years, rising from ₹68.50 Crore in FY 2018-19 to ₹171.12 Crore in FY 2024-25.

### HSN Code 48201020 ranked #2010 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48201020 ranks #2010 out of 12657 HSN codes by total export value. Within Sub-Chapter 4820, it ranks #3 of 9. By trade surplus, it ranks #1251 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 48201020 exports

The strongest single-year export movement for HSN Code 48201020 was recorded in FY 2019-20, when exports surged by 68.22% over the prior year.

### India maintains a trade surplus of ₹170.45 Crore in HSN Code 48201020 goods

In FY 2024-25, India's exports of ₹171.12 Cr exceeded imports of ₹0.67 Cr, resulting in a trade surplus of ₹170.45 Crore — ranking #1251 of 12657 by surplus magnitude.

### Import growth of 6.47% CAGR signals stable import dependency for Letter Pads

India's imports under HSN Code 48201020 have grown at 6.47% CAGR, reaching ₹0.67 Crore in FY 2024-25.

### HSN Code 48201020 contributes 8.60% of Sub-Chapter 4820 exports — ranked #3

Among the 9 HSN codes under Sub-Chapter 4820, HSN Code 48201020 ranks #3 by export value — accounting for 8.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.67% share (rank #8).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-48201010/) | ₹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 |