--- title: "HSN Code for Manifold business forms | HSN 48204000 GST Rate" description: "Find HSN and GST Rates for 48204000 related to Manifold business forms with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48204000/" --- # HSN Code 48204000: Manifold business forms - [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 | | --- | --- | --- | --- | --- | | Manifold business forms and interleaved carbon sets | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48204000 ? It includes Other |Blotting Papers Cut To Size ### Does packaging or labelling change the GST for Manifold business forms? 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 Manifold business forms? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Manifold business forms? 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 Manifold business forms? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Manifold business forms? Under HSN 48204000, Manifold business forms attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 48204000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−71.36% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−62.50% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4774 of 12657 HSN codes - Share of Sub-Chapter 4820: 0.03% of its exports; import side 0.03% - Rank within Sub-Chapter 4820: #8 of 9 by export value; import-side #9 ### Key metrics - Export CAGR: -3.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8722 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +71.76% in FY 2021-22 - Contribution to Sub-Ch. 4820: 0.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48204000 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 | < ₹1 Crore | 0.0000% | — | 0.05% | < ₹1 Crore | 0.0000% | — | 1.70% | −0.09 | #7927 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +17.39% | 0.06% | < ₹1 Crore | 0.0000% | −52.56% | 0.67% | +0.44 | #7790 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +4.94% | 0.07% | < ₹1 Crore | 0.0000% | −32.43% | 1.04% | +0.60 | #7794 | | FY 2021-22 | 1.46 | 0.0000% | +71.76% | 0.10% | < ₹1 Crore | 0.0000% | +224.00% | 2.15% | +0.65 | #7646 | | FY 2022-23 | 2.08 | 0.0001% | +42.47% | 0.10% | 1.20 | 0.0000% | +48.15% | 1.90% | +0.88 | #7398 | | FY 2023-24 | 1.99 | 0.0001% | −4.33% | 0.09% | < ₹1 Crore | 0.0000% | −93.33% | 0.10% | +1.91 | #7581 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −71.36% | 0.03% | < ₹1 Crore | 0.0000% | −62.50% | 0.03% | +0.54 | #8722 | - CAGR (7-year): exports -3.13%/yr, imports -41.90%/yr (consistently Surplus) ## Key trade insights: HSN Code 48204000 export-import analysis ### Export decline: -3.13% CAGR over 7 years India's exports under HSN Code 48204000 have declined at a compound annual rate of -3.13% over 7 fiscal years, falling from ₹0.69 Crore in FY 2018-19 to ₹0.57 Crore in FY 2024-25. ### HSN Code 48204000 ranked #8722 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48204000 ranks #8722 out of 12657 HSN codes by total export value. Within Sub-Chapter 4820, it ranks #8 of 9. By trade surplus, it ranks #4774 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48204000 exports The strongest single-year export movement for HSN Code 48204000 was recorded in FY 2021-22, when exports surged by 71.76% over the prior year. ### India maintains a trade surplus of ₹0.54 Crore in HSN Code 48204000 goods In FY 2024-25, India's exports of ₹0.57 Cr exceeded imports of ₹0.03 Cr, resulting in a trade surplus of ₹0.54 Crore — ranking #4774 of 12657 by surplus magnitude. ### Import growth of -41.90% CAGR signals stable import dependency for Manifold business forms India's imports under HSN Code 48204000 have grown at -41.90% CAGR, reaching ₹0.03 Crore in FY 2024-25. ### HSN Code 48204000 contributes 0.03% of Sub-Chapter 4820 exports — ranked #8 Among the 9 HSN codes under Sub-Chapter 4820, HSN Code 48204000 ranks #8 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #9). ## 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](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 (this hsn code) | < ₹1 Crore | | #9 | [HSN Code 48209010: Other \|Blotting Papers Cut To Size](https://busy.in/hsn/hsn-48209010/) | < ₹1 Crore |