HSN Code 48203000: Binders, folders and covers

HSN Code 48203000 represents Binders, folders and covers under GST classification. This code helps businesses identify Binders, folders and covers correctly for billing, taxation, and trade. With HSN Code 48203000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Binders, folders and covers.

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Description of Goods for HSN Code 48203000

HSN Code 48203000 relates to the following description.

Description of Goods

Binders (other than book covers), folders and file covers

Chapter

48 - Paper and paperboard; articles of paper pulp of paper or of paperboard

Sub Chapter

4820 - Registers, account books, note books, order books, receipt books, letter pads,memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 48203000 not include?

Binders, folders and covers does not include products with the following descriptions.

HSN Code 48201010

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : Registers, account books

HSN Code 48201020

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles : letter pads

HSN Code 48201090

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)

India’s Trade Performance — HSN Code 48203000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹62 Cr

+23.98% vs FY 2023-24

0.0017% of India’s total exports

India’s Imports

FY 2024-25

₹6 Cr

+125.48% vs FY 2023-24

0.0001% of India’s total imports

Trade Balance

FY 2024-25

₹56 Cr

Trade Surplus

Surplus rank #2067 of 12657 HSN codes

% of Sub-Chapter 4820

FY 2024-25

3.11%

Share of Sub-Chapter 4820’s total exports in FY 2024-25

Import side: 5.97% of Sub-Chapter 4820’s imports

Rank Within Sub-Chapter 4820

FY 2024-25

#4 of 9

Position by export value among HSN codes in Sub-Chapter 4820

Import-side rank: #3 of 9

At a glance

2.74%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#3338

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+100.25%

Peak Growth Year

FY 2022-23 · strongest single-year move

3.11%

Contribution to Sub-Ch. 4820

Share of Sub-Chapter 4820 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 48203000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #2779

Balance

+47.47

Exports

52.57 ₹ Cr

0.0023% share

— YoY

4.11% of Sub-Ch. 4820

Imports

5.10 ₹ Cr

0.0001% share

— YoY

11.11% of Sub-Ch. 4820

FY 2019-20 Exp. Rank #2837

Balance

+47.91

Exports

51.39 ₹ Cr

0.0023% share

−2.24% YoY

3.72% of Sub-Ch. 4820

Imports

3.48 ₹ Cr

0.0001% share

−31.76% YoY

6.35% of Sub-Ch. 4820

FY 2020-21 Exp. Rank #3007

Balance

+45.99

Exports

47.70 ₹ Cr

0.0022% share

−7.18% YoY

4.15% of Sub-Ch. 4820

Imports

1.71 ₹ Cr

0.0001% share

−50.86% YoY

7.14% of Sub-Ch. 4820

FY 2021-22 Exp. Rank #3133

Balance

+56.97

Exports

59.23 ₹ Cr

0.0019% share

+24.17% YoY

4.00% of Sub-Ch. 4820

Imports

2.26 ₹ Cr

0.0000% share

+32.16% YoY

5.99% of Sub-Ch. 4820

FY 2022-23 Exp. Rank #2312

Balance

+115.11

Exports

118.61 ₹ Cr

0.0033% share

+100.25% YoY

5.67% of Sub-Ch. 4820

Imports

3.50 ₹ Cr

0.0001% share

+54.87% YoY

5.55% of Sub-Ch. 4820

FY 2023-24 Exp. Rank #3533

Balance

+47.25

Exports

49.88 ₹ Cr

0.0014% share

−57.95% YoY

2.32% of Sub-Ch. 4820

Imports

2.63 ₹ Cr

0.0000% share

−24.86% YoY

3.44% of Sub-Ch. 4820

FY 2024-25 Exp. Rank #3338

Balance

+55.91

Exports

61.84 ₹ Cr

0.0017% share

+23.98% YoY

3.11% of Sub-Ch. 4820

Imports

5.93 ₹ Cr

0.0001% share

+125.48% YoY

5.97% of Sub-Ch. 4820

CAGR · 7-Year

Exports

2.74% /yr

Imports

2.54% /yr

Consistently Surplus
Sub-Chapter 4820 total

reference, FY 2024-25

Export

₹1,989.06 Cr

Import

₹99.27 Cr

Trade Balance

+1,889.79

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 48203000 Export-Import Analysis

Consistent Export Growth: 2.74% CAGR Over 7 Years

India's exports under HSN Code 48203000 have grown at a compound annual rate of 2.74% over 7 fiscal years, rising from ₹52.57 Crore in FY 2018-19 to ₹61.84 Crore in FY 2024-25.

HSN Code 48203000 Ranked #3338 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 48203000 ranks #3338 out of 12657 HSN codes by total export value. Within Sub-Chapter 4820, it ranks #4 of 9. By trade surplus, it ranks #2067 of 12657.

FY 2022-23 Was the Strongest Growth Year for HSN Code 48203000 Exports

The strongest single-year export movement for HSN Code 48203000 was recorded in FY 2022-23, when exports surged by 100.25% over the prior year.

India Maintains a Trade Surplus of ₹55.91 Crore in HSN Code 48203000 Goods

In FY 2024-25, India's exports of ₹61.84 Cr exceeded imports of ₹5.93 Cr, resulting in a trade surplus of ₹55.91 Crore — ranking #2067 of 12657 by surplus magnitude.

Import Growth of 2.54% CAGR Signals Stable Import Dependency for Binders, folders and covers

India's imports under HSN Code 48203000 have grown at 2.54% CAGR, reaching ₹5.93 Crore in FY 2024-25.

HSN Code 48203000 Contributes 3.11% of Sub-Chapter 4820 Exports — Ranked #4

Among the 9 HSN codes under Sub-Chapter 4820, HSN Code 48203000 ranks #4 by export value — accounting for 3.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.97% share (rank #3).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 48203000 and GST compliance.

What products are classified under HSN 48203000 ?

It includes Albums for samples or for collections

Does packaging or labelling change the GST for Binders, folders and covers?

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 Binders, folders and covers?

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 Binders, folders and covers?

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

How should mixed supplies be billed when Binders, folders and covers is sold with other items?

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

Can we claim ITC on inputs used to trade Binders, folders and covers?

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

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.