---
title: "HSN Code for Exercise books | HSN 48202000 GST Rate"
description: "Find HSN and GST Rates for 48202000 related to Exercise books with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48202000/"
---

# HSN Code 48202000: Exercise 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 |
| --- | --- | --- | --- | --- |
| Exercise books | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48202000 ?

It includes Manifold business forms

### Can we claim ITC on inputs used to trade Exercise books?

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 Exercise 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 Exercise 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.

### Do e‑way bill and e‑invoice apply for Exercise 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.

### How much GST applies to Exercise books?

Under HSN 48202000, Exercise books attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 48202000 (FY 2024-25)

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

- Exports: ₹678 Cr (−24.03% YoY) — 0.0184% of India's total exports
- Imports: ₹3 Cr (−19.28% YoY) — 0.0000% of India's total imports
- Trade balance: ₹675 Cr (Surplus); surplus rank #482 of 12657 HSN codes
- Share of Sub-Chapter 4820: 34.07% of its exports; import side 2.95%
- Rank within Sub-Chapter 4820: #2 of 9 by export value; import-side #4

### Key metrics

- Export CAGR: 8.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #756 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +62.64% in FY 2022-23
- Contribution to Sub-Ch. 4820: 34.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48202000

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 | 406.99 | 0.0178% | — | 31.84% | 2.50 | 0.0001% | — | 5.44% | +404.49 | #781 |
| FY 2019-20 | 416.69 | 0.0189% | +2.38% | 30.17% | 7.04 | 0.0002% | +181.60% | 12.84% | +409.65 | #765 |
| FY 2020-21 | 305.80 | 0.0142% | −26.61% | 26.61% | < ₹1 Crore | 0.0000% | −86.65% | 3.92% | +304.86 | #1016 |
| FY 2021-22 | 469.40 | 0.0150% | +53.50% | 31.68% | 1.66 | 0.0000% | +76.60% | 4.40% | +467.74 | #913 |
| FY 2022-23 | 763.43 | 0.0211% | +62.64% | 36.52% | 3.27 | 0.0001% | +96.99% | 5.19% | +760.16 | #635 |
| FY 2023-24 | 891.98 | 0.0247% | +16.84% | 41.46% | 3.63 | 0.0001% | +11.01% | 4.75% | +888.35 | #562 |
| FY 2024-25 | 677.66 | 0.0184% | −24.03% | 34.07% | 2.93 | 0.0000% | −19.28% | 2.95% | +674.73 | #756 |

- CAGR (7-year): exports 8.87%/yr, imports 2.68%/yr (consistently Surplus)

## Key trade insights: HSN Code 48202000 export-import analysis

### Consistent export growth: 8.87% CAGR over 7 years

India's exports under HSN Code 48202000 have grown at a compound annual rate of 8.87% over 7 fiscal years, rising from ₹406.99 Crore in FY 2018-19 to ₹677.66 Crore in FY 2024-25.

### HSN Code 48202000 ranked #756 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48202000 ranks #756 out of 12657 HSN codes by total export value. Within Sub-Chapter 4820, it ranks #2 of 9. By trade surplus, it ranks #482 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 48202000 exports

The strongest single-year export movement for HSN Code 48202000 was recorded in FY 2022-23, when exports surged by 62.64% over the prior year.

### India maintains a trade surplus of ₹674.73 Crore in HSN Code 48202000 goods

In FY 2024-25, India's exports of ₹677.66 Cr exceeded imports of ₹2.93 Cr, resulting in a trade surplus of ₹674.73 Crore — ranking #482 of 12657 by surplus magnitude.

### Import growth of 2.68% CAGR signals stable import dependency for Exercise books

India's imports under HSN Code 48202000 have grown at 2.68% CAGR, reaching ₹2.93 Crore in FY 2024-25.

### HSN Code 48202000 contributes 34.07% of Sub-Chapter 4820 exports — ranked #2

Among the 9 HSN codes under Sub-Chapter 4820, HSN Code 48202000 ranks #2 by export value — accounting for 34.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.95% share (rank #4).

## 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 (this hsn code) | ₹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 |