HSN Code 48239023: Pre-punched Cards

HSN Code 48239023 represents Pre-punched Cards under GST classification. This code helps businesses identify Pre-punched Cards correctly for billing, taxation, and trade. With HSN Code 48239023, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Pre-punched Cards.

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Description of Goods for HSN Code 48239023

HSN Code 48239023 relates to the following description.

Description of Goods

Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like : Typewriting paper cut to size

Chapter

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

Sub Chapter

4823 - Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paperpulp, paper, paperboard,cellulose wadding or webs of cellulose fibers

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 48239023 not include?

Pre-punched Cards does not include products with the following descriptions.

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - gummed or adhesive paper, in strips or rolls : self-adhesive

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - gummed or adhesive paper, in strips or rolls : other

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - trays, dishes, plates, cups and the like, of paper and paperboard

Trays. dishes, plates, cups and the like, of paper or paperboard: Of bamboo

Moulded or pressed article of paper pulp : Articles made of paper mache other than artware and moulded or pressed goods of wood pulp

Other : Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates : Braille paper

Other : Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates : Cellulose in sole board or sheet

Other : Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates : Packing and wrapping paper

Other : Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates : Paper for cigarette filter tips

Other : Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates : Paper cone for loud speaker

Other : Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates : Patterns made of papers for leather footwear, leather garments and goods

Other : Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates : Patterns made of paper for articles of apparel and clothing accessories

Other : Braille paper, cellulose in sole board or sheet;packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates : Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations

Other : Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates : Decorative laminates

Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like : Pre-punched cards

Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like : Monotype and newstape paper in strips with perforated edges, not exceeding 15cm in width

India’s Trade Performance — HSN Code 48239023 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

< ₹1 Crore

First year of recorded data

0.0000% of India’s total exports

India’s Imports

FY 2024-25

Nil

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

< ₹1 Crore

Trade Surplus

Surplus rank #5468 of 12657 HSN codes

% of Sub-Chapter 4823

FY 2024-25

0.00%

Share of Sub-Chapter 4823’s total exports in FY 2024-25

Import side: 0.00% of Sub-Chapter 4823’s imports

Rank Within Sub-Chapter 4823

FY 2024-25

#21 of 25

Position by export value among HSN codes in Sub-Chapter 4823

At a glance

6.99%

Export CAGR

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

#10193

National Export Rank

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

−100.00%

Peak Growth Year

FY 2019-20 · strongest single-year move

0.00%

Contribution to Sub-Ch. 4823

Share of Sub-Chapter 4823 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 48239023

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 #9774

Balance

0.00

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 4823

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 4823

FY 2020-21

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

FY 2021-22

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

FY 2022-23

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

FY 2023-24

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

FY 2024-25 Exp. Rank #10193

Balance

+0.03

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 4823

CAGR · 7-Year

Exports

6.99% /yr

Imports

Consistently Surplus
Sub-Chapter 4823 total

reference, FY 2024-25

Export

₹5,208.69 Cr

Import

₹1,374.19 Cr

Trade Balance

+3,834.50

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

Key Trade Insights: HSN Code 48239023 Export-Import Analysis

Consistent Export Growth: 6.99% CAGR Over 7 Years

India's exports under HSN Code 48239023 have grown at a compound annual rate of 6.99% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.03 Crore in FY 2024-25.

HSN Code 48239023 Ranked #10193 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 48239023 ranks #10193 out of 12657 HSN codes by total export value. Within Sub-Chapter 4823, it ranks #21 of 25. By trade surplus, it ranks #5468 of 12657.

FY 2019-20 Was the Strongest Growth Year for HSN Code 48239023 Exports

The strongest single-year export movement for HSN Code 48239023 was recorded in FY 2019-20, when exports declined by 100.00% over the prior year.

India Maintains a Trade Surplus of ₹0.03 Crore in HSN Code 48239023 Goods

In FY 2024-25, India's exports of ₹0.03 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.03 Crore — ranking #5468 of 12657 by surplus magnitude.

HSN Code 48239023 Contributes 0.00% of Sub-Chapter 4823 Exports — Ranked #21

Among the 25 HSN codes under Sub-Chapter 4823, HSN Code 48239023 ranks #21 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

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Frequently Asked Questions

Clear answers to common queries about HSN Code 48239023 and GST compliance.

What products are classified under HSN 48239023 ?

It includes Labels, Tags and Similar Paper Products

Any common misclassification issue with Pre-punched Cards?

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 Pre-punched Cards?

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

How much GST applies to Pre-punched Cards?

Under HSN 48239023, Pre-punched Cards attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Pre-punched Cards?

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.

Does packaging or labelling change the GST for Pre-punched Cards?

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 should mixed supplies be billed when Pre-punched Cards is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pre-punched Cards; Nil for exempt items if applicable).

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.