--- title: "HSN Code for Other Registers, Account Books, Diaries, and Articles | HSN 48201090 GST Rate" description: "Find HSN and GST Rates for 48201090 related to Other Registers, Account Books, Diaries, and Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48201090/" --- # HSN Code 48201090: Other Registers, Account Books, Diaries, and Articles - [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 : other (other than notebook, Graph books, & laboratory note book and notebooks) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48201090 ? It includes Binders, folders and covers ### How much GST applies to Other Registers, Account Books, Diaries, and Articles? Under HSN 48201090, Other Registers, Account Books, Diaries, and Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Registers, Account Books, Diaries, and Articles? 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 Other Registers, Account Books, Diaries, and Articles? 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 Other Registers, Account Books, Diaries, and Articles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Registers, Account Books, Diaries, and Articles; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Registers, Account Books, Diaries, and Articles? 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. ## India's trade performance: HSN Code 48201090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹999 Cr (+5.93% YoY) — 0.0271% of India's total exports - Imports: ₹73 Cr (+33.53% YoY) — 0.0012% of India's total imports - Trade balance: ₹926 Cr (Surplus); surplus rank #374 of 12657 HSN codes - Share of Sub-Chapter 4820: 50.22% of its exports; import side 73.50% - Rank within Sub-Chapter 4820: #1 of 9 by export value; import-side #1 ### Key metrics - Export CAGR: 6.43% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #528 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +24.94% in FY 2022-23 - Contribution to Sub-Ch. 4820: 50.22% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48201090 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 | 687.31 | 0.0301% | — | 53.77% | 23.01 | 0.0006% | — | 50.11% | +664.30 | #480 | | FY 2019-20 | 722.53 | 0.0328% | +5.12% | 52.31% | 30.75 | 0.0009% | +33.64% | 56.08% | +691.78 | #469 | | FY 2020-21 | 637.21 | 0.0296% | −11.81% | 55.44% | 13.86 | 0.0005% | −54.93% | 57.85% | +623.35 | #547 | | FY 2021-22 | 751.02 | 0.0239% | +17.86% | 50.68% | 24.09 | 0.0005% | +73.81% | 63.80% | +726.93 | #595 | | FY 2022-23 | 938.31 | 0.0259% | +24.94% | 44.89% | 40.55 | 0.0007% | +68.33% | 64.31% | +897.76 | #536 | | FY 2023-24 | 943.07 | 0.0261% | +0.51% | 43.84% | 54.64 | 0.0010% | +34.75% | 71.44% | +888.43 | #542 | | FY 2024-25 | 998.98 | 0.0271% | +5.93% | 50.22% | 72.96 | 0.0012% | +33.53% | 73.50% | +926.02 | #528 | - CAGR (7-year): exports 6.43%/yr, imports 21.21%/yr (consistently Surplus) ## Key trade insights: HSN Code 48201090 export-import analysis ### Consistent export growth: 6.43% CAGR over 7 years India's exports under HSN Code 48201090 have grown at a compound annual rate of 6.43% over 7 fiscal years, rising from ₹687.31 Crore in FY 2018-19 to ₹998.98 Crore in FY 2024-25. ### HSN Code 48201090 ranked #528 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48201090 ranks #528 out of 12657 HSN codes by total export value. Within Sub-Chapter 4820, it ranks #1 of 9. By trade surplus, it ranks #374 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 48201090 exports The strongest single-year export movement for HSN Code 48201090 was recorded in FY 2022-23, when exports surged by 24.94% over the prior year. ### India maintains a trade surplus of ₹926.02 Crore in HSN Code 48201090 goods In FY 2024-25, India's exports of ₹998.98 Cr exceeded imports of ₹72.96 Cr, resulting in a trade surplus of ₹926.02 Crore — ranking #374 of 12657 by surplus magnitude. ### Import growth of 21.21% CAGR signals rising demand for Other Registers, Account Books, Diaries, and Articles India's imports under HSN Code 48201090 have grown at 21.21% CAGR, reaching ₹72.96 Crore in FY 2024-25. ### HSN Code 48201090 contributes 50.22% of Sub-Chapter 4820 exports — ranked #1 Among the 9 HSN codes under Sub-Chapter 4820, HSN Code 48201090 ranks #1 by export value — accounting for 50.22% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 73.50% share (rank #1). ## 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 (this hsn code) | ₹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](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 |