---
title: "HSN Code for Rolls for self-recording apparatus | HSN 48234000 GST Rate"
description: "Find HSN and GST Rates for 48234000 related to Rolls for self-recording apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48234000/"
---

# HSN Code 48234000: Rolls for self-recording apparatus

- [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 4823: Paperboard cut or shaped articles](https://busy.in/hsn/sub-chapter-4823/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Rolls, sheets and dials, printed for self-recording apparatus | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48234000 ?

It includes Paper/Paperboard Tableware & Cups: Other

### Do e‑way bill and e‑invoice apply for Rolls for self-recording apparatus?

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 should mixed supplies be billed when Rolls for self-recording apparatus is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rolls for self-recording apparatus; Nil for exempt items if applicable).

### How much GST applies to Rolls for self-recording apparatus?

Under HSN 48234000, Rolls for self-recording apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Rolls for self-recording apparatus?

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

### Does packaging or labelling change the GST for Rolls for self-recording apparatus?

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.

### Any common misclassification issue with Rolls for self-recording apparatus?

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

## India's trade performance: HSN Code 48234000 (FY 2024-25)

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

- Exports: ₹16 Cr (+17.59% YoY) — 0.0004% of India's total exports
- Imports: ₹5 Cr (−23.92% YoY) — 0.0001% of India's total imports
- Trade balance: ₹11 Cr (Surplus); surplus rank #3258 of 12657 HSN codes
- Share of Sub-Chapter 4823: 0.31% of its exports; import side 0.37%
- Rank within Sub-Chapter 4823: #12 of 25 by export value; import-side #15

### Key metrics

- Export CAGR: 28.05% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5144 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +44.59% in FY 2022-23
- Contribution to Sub-Ch. 4823: 0.31% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48234000

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. 4823 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4823 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.70 | 0.0002% | — | 0.16% | 12.04 | 0.0003% | — | 2.11% | −8.34 | #6227 |
| FY 2019-20 | 5.27 | 0.0002% | +42.43% | 0.22% | 7.71 | 0.0002% | −35.96% | 1.40% | −2.44 | #5788 |
| FY 2020-21 | 6.97 | 0.0003% | +32.26% | 0.26% | 11.17 | 0.0004% | +44.88% | 1.99% | −4.20 | #5524 |
| FY 2021-22 | 9.24 | 0.0003% | +32.57% | 0.25% | 10.65 | 0.0002% | −4.66% | 1.42% | −1.41 | #5590 |
| FY 2022-23 | 13.36 | 0.0004% | +44.59% | 0.30% | 10.19 | 0.0002% | −4.32% | 0.87% | +3.17 | #5241 |
| FY 2023-24 | 13.87 | 0.0004% | +3.82% | 0.30% | 6.73 | 0.0001% | −33.95% | 0.59% | +7.14 | #5275 |
| FY 2024-25 | 16.31 | 0.0004% | +17.59% | 0.31% | 5.12 | 0.0001% | −23.92% | 0.37% | +11.19 | #5144 |

- CAGR (7-year): exports 28.05%/yr, imports -13.28%/yr (consistently Surplus)

## Key trade insights: HSN Code 48234000 export-import analysis

### Consistent export growth: 28.05% CAGR over 7 years

India's exports under HSN Code 48234000 have grown at a compound annual rate of 28.05% over 7 fiscal years, rising from ₹3.70 Crore in FY 2018-19 to ₹16.31 Crore in FY 2024-25.

### HSN Code 48234000 ranked #5144 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48234000 ranks #5144 out of 12657 HSN codes by total export value. Within Sub-Chapter 4823, it ranks #12 of 25. By trade surplus, it ranks #3258 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 48234000 exports

The strongest single-year export movement for HSN Code 48234000 was recorded in FY 2022-23, when exports surged by 44.59% over the prior year.

### India maintains a trade surplus of ₹11.19 Crore in HSN Code 48234000 goods

In FY 2024-25, India's exports of ₹16.31 Cr exceeded imports of ₹5.12 Cr, resulting in a trade surplus of ₹11.19 Crore — ranking #3258 of 12657 by surplus magnitude.

### Import growth of -13.28% CAGR signals stable import dependency for Rolls for self-recording apparatus

India's imports under HSN Code 48234000 have grown at -13.28% CAGR, reaching ₹5.12 Crore in FY 2024-25.

### HSN Code 48234000 contributes 0.31% of Sub-Chapter 4823 exports — ranked #12

Among the 25 HSN codes under Sub-Chapter 4823, HSN Code 48234000 ranks #12 by export value — accounting for 0.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.37% share (rank #15).

## Related HSN Codes in Sub-Chapter 4823

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48239019: Decorative Laminates](https://busy.in/hsn/hsn-48239019/) | ₹2,682 Cr |
| #2 | [HSN Code 48239018: Braille Paper and Other Products](https://busy.in/hsn/hsn-48239018/) | ₹748 Cr |
| #3 | [HSN Code 48239090: Labels, Tags and Similar Paper Products](https://busy.in/hsn/hsn-48239090/) | ₹746 Cr |
| #4 | [HSN Code 48236900: Paper/Paperboard Tableware & Cups: Other](https://busy.in/hsn/hsn-48236900/) | ₹501 Cr |
| #5 | [HSN Code 48239013: Packing And Wrapping Paper](https://busy.in/hsn/hsn-48239013/) | ₹170 Cr |
| #6 | [HSN Code 48237010: Paper pulp moulded trays](https://busy.in/hsn/hsn-48237010/) | ₹128 Cr |
| #7 | [HSN Code 48237090: Moulded or pressed article of paper pulp :Other](https://busy.in/hsn/hsn-48237090/) | ₹86 Cr |
| #8 | [HSN Code 48232000: Filter Paper & Board](https://busy.in/hsn/hsn-48232000/) | ₹40 Cr |
| #9 | [HSN Code 48239014: Paper for cigarette filter tips](https://busy.in/hsn/hsn-48239014/) | ₹37 Cr |
| #10 | [HSN Code 48237030: Paper Mache Articles](https://busy.in/hsn/hsn-48237030/) | ₹23 Cr |
| #12 | HSN Code 48234000: Rolls for self-recording apparatus (this hsn code) | ₹16 Cr |