--- title: "HSN Code for Paper Seals: Plain, Embossed, Laminated or Gaskets | HSN 48239030 GST Rate" description: "Find HSN and GST Rates for 48239030 related to Paper Seals: Plain, Embossed, Laminated or Gaskets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48239030/" --- # HSN Code 48239030: Paper Seals: Plain, Embossed, Laminated or Gaskets - [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 | | --- | --- | --- | --- | --- | | Plain or embossed seals made of paper, laminated paper or paper gaskets | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48239030 ? It includes Printed Books In Single Sheets ### How should mixed supplies be billed when Paper Seals: Plain, Embossed, Laminated or Gaskets is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Paper Seals: Plain, Embossed, Laminated or Gaskets; Nil for exempt items if applicable). ### How much GST applies to Paper Seals: Plain, Embossed, Laminated or Gaskets? Under HSN 48239030, Paper Seals: Plain, Embossed, Laminated or Gaskets attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Paper Seals: Plain, Embossed, Laminated or Gaskets? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Paper Seals: Plain, Embossed, Laminated or Gaskets? 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. ### Can we claim ITC on inputs used to trade Paper Seals: Plain, Embossed, Laminated or Gaskets? 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 48239030 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹22 Cr (+13.38% YoY) — 0.0006% of India's total exports - Imports: ₹40 Cr (+97.24% YoY) — 0.0007% of India's total imports - Trade balance: −₹18 Cr (Deficit); surplus rank #9488 of 12657 HSN codes - Share of Sub-Chapter 4823: 0.42% of its exports; import side 2.92% - Rank within Sub-Chapter 4823: #11 of 25 by export value; import-side #8 ### Key metrics - Export CAGR: 9.15% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4767 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +21.76% in FY 2023-24 - Contribution to Sub-Ch. 4823: 0.42% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48239030 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 | 12.83 | 0.0006% | — | 0.57% | 4.44 | 0.0001% | — | 0.78% | +8.39 | #4699 | | FY 2019-20 | 11.38 | 0.0005% | −11.30% | 0.47% | 5.88 | 0.0002% | +32.43% | 1.07% | +5.50 | #4836 | | FY 2020-21 | 13.63 | 0.0006% | +19.77% | 0.51% | 6.88 | 0.0002% | +17.01% | 1.23% | +6.75 | #4700 | | FY 2021-22 | 16.50 | 0.0005% | +21.06% | 0.44% | 8.63 | 0.0002% | +25.44% | 1.15% | +7.87 | #4841 | | FY 2022-23 | 15.72 | 0.0004% | −4.73% | 0.36% | 9.97 | 0.0002% | +15.53% | 0.85% | +5.75 | #5003 | | FY 2023-24 | 19.14 | 0.0005% | +21.76% | 0.41% | 20.31 | 0.0004% | +103.71% | 1.78% | −1.17 | #4829 | | FY 2024-25 | 21.70 | 0.0006% | +13.38% | 0.42% | 40.06 | 0.0007% | +97.24% | 2.92% | −18.36 | #4767 | - CAGR (7-year): exports 9.15%/yr, imports 44.29%/yr (consistently Deficit) ## Key trade insights: HSN Code 48239030 export-import analysis ### Consistent export growth: 9.15% CAGR over 7 years India's exports under HSN Code 48239030 have grown at a compound annual rate of 9.15% over 7 fiscal years, rising from ₹12.83 Crore in FY 2018-19 to ₹21.70 Crore in FY 2024-25. ### HSN Code 48239030 ranked #4767 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48239030 ranks #4767 out of 12657 HSN codes by total export value. Within Sub-Chapter 4823, it ranks #11 of 25. By trade surplus, it ranks #9488 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 48239030 exports The strongest single-year export movement for HSN Code 48239030 was recorded in FY 2023-24, when exports surged by 21.76% over the prior year. ### India records a trade deficit of ₹18.36 Crore in HSN Code 48239030 goods In FY 2024-25, India's imports of ₹40.06 Cr exceeded exports of ₹21.70 Cr, resulting in a trade deficit of ₹18.36 Crore — ranking #9488 of 12657 by surplus magnitude. ### Import growth of 44.29% CAGR signals rising demand for Paper Seals: Plain, Embossed, Laminated or Gaskets India's imports under HSN Code 48239030 have grown at 44.29% CAGR, reaching ₹40.06 Crore in FY 2024-25. ### HSN Code 48239030 contributes 0.42% of Sub-Chapter 4823 exports — ranked #11 Among the 25 HSN codes under Sub-Chapter 4823, HSN Code 48239030 ranks #11 by export value — accounting for 0.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.92% share (rank #8). ## 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 | | #11 | HSN Code 48239030: Paper Seals: Plain, Embossed, Laminated or Gaskets (this hsn code) | ₹22 Cr |