---
title: "HSN Code for Other stationery articles of paper or paperboard | HSN 48209090 GST Rate"
description: "Find HSN and GST Rates for 48209090 related to Other stationery articles of paper or paperboard with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48209090/"
---

# HSN Code 48209090: Other stationery articles of paper or paperboard

- [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 |
| --- | --- | --- | --- | --- |
| Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48209090 ?

It includes Printed | Labels

### Does packaging or labelling change the GST for Other stationery articles of paper or paperboard?

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 much GST applies to Other stationery articles of paper or paperboard?

Under HSN 48209090, Other stationery articles of paper or paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other stationery articles of paper or paperboard?

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 Other stationery articles of paper or paperboard?

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 Other stationery articles of paper or paperboard?

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 48209090 (FY 2024-25)

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

- Exports: ₹45 Cr (−3.64% YoY) — 0.0012% of India's total exports
- Imports: ₹11 Cr (+7.50% YoY) — 0.0002% of India's total imports
- Trade balance: ₹35 Cr (Surplus); surplus rank #2423 of 12657 HSN codes
- Share of Sub-Chapter 4820: 2.28% of its exports; import side 10.69%
- Rank within Sub-Chapter 4820: #5 of 9 by export value; import-side #2

### Key metrics

- Export CAGR: 2.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3757 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +47.42% in FY 2021-22
- Contribution to Sub-Ch. 4820: 2.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48209090

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 | 38.19 | 0.0017% | — | 2.99% | 10.60 | 0.0003% | — | 23.08% | +27.59 | #3263 |
| FY 2019-20 | 42.82 | 0.0019% | +12.12% | 3.10% | 10.30 | 0.0003% | −2.83% | 18.79% | +32.52 | #3115 |
| FY 2020-21 | 31.15 | 0.0014% | −27.25% | 2.71% | 5.18 | 0.0002% | −49.71% | 21.62% | +25.97 | #3605 |
| FY 2021-22 | 45.92 | 0.0015% | +47.42% | 3.10% | 6.88 | 0.0002% | +32.82% | 18.22% | +39.04 | #3484 |
| FY 2022-23 | 58.56 | 0.0016% | +27.53% | 2.80% | 10.66 | 0.0002% | +54.94% | 16.91% | +47.90 | #3267 |
| FY 2023-24 | 46.97 | 0.0013% | −19.79% | 2.18% | 9.87 | 0.0002% | −7.41% | 12.91% | +37.10 | #3621 |
| FY 2024-25 | 45.26 | 0.0012% | −3.64% | 2.28% | 10.61 | 0.0002% | +7.50% | 10.69% | +34.65 | #3757 |

- CAGR (7-year): exports 2.87%/yr, imports 0.02%/yr (consistently Surplus)

## Key trade insights: HSN Code 48209090 export-import analysis

### Consistent export growth: 2.87% CAGR over 7 years

India's exports under HSN Code 48209090 have grown at a compound annual rate of 2.87% over 7 fiscal years, rising from ₹38.19 Crore in FY 2018-19 to ₹45.26 Crore in FY 2024-25.

### HSN Code 48209090 ranked #3757 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48209090 ranks #3757 out of 12657 HSN codes by total export value. Within Sub-Chapter 4820, it ranks #5 of 9. By trade surplus, it ranks #2423 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48209090 exports

The strongest single-year export movement for HSN Code 48209090 was recorded in FY 2021-22, when exports surged by 47.42% over the prior year.

### India maintains a trade surplus of ₹34.65 Crore in HSN Code 48209090 goods

In FY 2024-25, India's exports of ₹45.26 Cr exceeded imports of ₹10.61 Cr, resulting in a trade surplus of ₹34.65 Crore — ranking #2423 of 12657 by surplus magnitude.

### Import growth of 0.02% CAGR signals stable import dependency for Other stationery articles of paper or paperboard

India's imports under HSN Code 48209090 have grown at 0.02% CAGR, reaching ₹10.61 Crore in FY 2024-25.

### HSN Code 48209090 contributes 2.28% of Sub-Chapter 4820 exports — ranked #5

Among the 9 HSN codes under Sub-Chapter 4820, HSN Code 48209090 ranks #5 by export value — accounting for 2.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.69% share (rank #2).

## 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 (this hsn code) | ₹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 |