---
title: "HSN Code for Transfers and Decals on Paper or Paperboard | HSN 49089000 GST Rate"
description: "Find HSN and GST Rates for 49089000 related to Transfers and Decals on Paper or Paperboard with BUSY Accounting - The reliable source for HSN and GST details in India."
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---

# HSN Code 49089000: Transfers and Decals on Paper or Paperboard

- [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/)
- [Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans](https://busy.in/hsn/chapter-49/)
- [Sub-chapter 4908: Transfers](https://busy.in/hsn/sub-chapter-4908/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 49089000 ?

It includes Greeting/Wedding Cards

### Does packaging or labelling change the GST for Transfers and Decals on 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 Transfers and Decals on Paper or Paperboard?

Under HSN 49089000, Transfers and Decals on 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 Transfers and Decals on 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.

### How should mixed supplies be billed when Transfers and Decals on Paper or Paperboard is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Transfers and Decals on Paper or Paperboard; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Transfers and Decals on 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 49089000 (FY 2024-25)

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

- Exports: ₹10 Cr (−32.79% YoY) — 0.0003% of India's total exports
- Imports: ₹114 Cr (+9.71% YoY) — 0.0019% of India's total imports
- Trade balance: −₹104 Cr (Deficit); surplus rank #10826 of 12657 HSN codes
- Share of Sub-Chapter 4908: 75.65% of its exports; import side 84.66%
- Rank within Sub-Chapter 4908: #1 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 0.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5820 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +60.08% in FY 2022-23
- Contribution to Sub-Ch. 4908: 75.65% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 49089000

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. 4908 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4908 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 9.08 | 0.0004% | — | 91.44% | 80.90 | 0.0023% | — | 80.80% | −71.82 | #5099 |
| FY 2019-20 | 9.58 | 0.0004% | +5.51% | 92.56% | 71.80 | 0.0021% | −11.25% | 80.73% | −62.22 | #5069 |
| FY 2020-21 | 8.72 | 0.0004% | −8.98% | 89.07% | 58.44 | 0.0020% | −18.61% | 78.58% | −49.72 | #5267 |
| FY 2021-22 | 10.27 | 0.0003% | +17.78% | 81.90% | 94.88 | 0.0021% | +62.35% | 81.17% | −84.61 | #5445 |
| FY 2022-23 | 16.44 | 0.0005% | +60.08% | 91.49% | 103.36 | 0.0018% | +8.94% | 82.71% | −86.92 | #4937 |
| FY 2023-24 | 14.24 | 0.0004% | −13.38% | 87.47% | 103.90 | 0.0019% | +0.52% | 85.36% | −89.66 | #5232 |
| FY 2024-25 | 9.57 | 0.0003% | −32.79% | 75.65% | 113.99 | 0.0019% | +9.71% | 84.66% | −104.42 | #5820 |

- CAGR (7-year): exports 0.88%/yr, imports 5.88%/yr (consistently Deficit)

## Key trade insights: HSN Code 49089000 export-import analysis

### Consistent export growth: 0.88% CAGR over 7 years

India's exports under HSN Code 49089000 have grown at a compound annual rate of 0.88% over 7 fiscal years, rising from ₹9.08 Crore in FY 2018-19 to ₹9.57 Crore in FY 2024-25.

### HSN Code 49089000 ranked #5820 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 49089000 ranks #5820 out of 12657 HSN codes by total export value. Within Sub-Chapter 4908, it ranks #1 of 2. By trade surplus, it ranks #10826 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 49089000 exports

The strongest single-year export movement for HSN Code 49089000 was recorded in FY 2022-23, when exports surged by 60.08% over the prior year.

### India records a trade deficit of ₹104.42 Crore in HSN Code 49089000 goods

In FY 2024-25, India's imports of ₹113.99 Cr exceeded exports of ₹9.57 Cr, resulting in a trade deficit of ₹104.42 Crore — ranking #10826 of 12657 by surplus magnitude.

### Import growth of 5.88% CAGR signals stable import dependency for Transfers and Decals on Paper or Paperboard

India's imports under HSN Code 49089000 have grown at 5.88% CAGR, reaching ₹113.99 Crore in FY 2024-25.

### HSN Code 49089000 contributes 75.65% of Sub-Chapter 4908 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 4908, HSN Code 49089000 ranks #1 by export value — accounting for 75.65% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 84.66% share (rank #1).

## Related HSN Codes in Sub-Chapter 4908

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 49089000: Transfers and Decals on Paper or Paperboard (this hsn code) | ₹10 Cr |
| #2 | [HSN Code 49081000: Transfers (Decalcomanias), Vitrifiable](https://busy.in/hsn/hsn-49081000/) | ₹3 Cr |