---
title: "4818 HSN Code | HSN Code for Toilet paper, tissues, diapers & sanitary paper articles in India"
description: "Know more about 4818 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4818 covering Toilet paper, tissues, diapers & sanitary paper articles."
canonical: "https://busy.in/hsn/sub-chapter-4818/"
---

# HSN Sub-chapter 4818: Toilet paper, tissues, diapers & sanitary paper articles

Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres

Part of [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 48181000 | [Toilet Paper](https://busy.in/hsn/hsn-48181000/) |
| 48182000 | [Handkerchiefs, tissues, and towels](https://busy.in/hsn/hsn-48182000/) |
| 48183000 | [Tablecloths And Serviettes](https://busy.in/hsn/hsn-48183000/) |
| 48185000 | [Articles of apparel and clothing accessories](https://busy.in/hsn/hsn-48185000/) |
| 48189000 | [Toilet Paper & Similar Paper for Household](https://busy.in/hsn/hsn-48189000/) |

## Frequently asked questions

### What products are classified under HSN 4818

It includes Toilet paper, tissues, diapers & sanitary paper articles

### Does MRP, weight or pack size change GST treatment for Toilet paper, tissues, diapers & sanitary paper articles?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### How are warranty replacements of Toilet paper, tissues, diapers & sanitary paper articles handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### How should I document Toilet paper, tissues, diapers & sanitary paper articles sent for job work?

Use a delivery challan for sending Toilet paper, tissues, diapers & sanitary paper articles to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### Any special steps when selling Toilet paper, tissues, diapers & sanitary paper articles through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### Is the composition scheme suitable if I mainly trade Toilet paper, tissues, diapers & sanitary paper articles?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

## India's trade performance: HSN Sub-Chapter 4818 (FY 2024-25)

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

- Exports: ₹104 Cr (+5.94% YoY) — 0.0028% of India's total exports
- Imports: ₹156 Cr (+23.74% YoY) — 0.0026% of India's total imports
- Trade balance: −₹52 Cr (Deficit); surplus rank #674 of 1233 sub-chapters
- Share of Chapter 48: 0.47% of its exports; import side 0.56%
- Rank within Chapter 48: #13 of 22 by export value; import-side #15

### Key metrics

- Export CAGR: 9.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #820 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +26.53% in FY 2021-22
- Contribution to Ch. 48: 0.47% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4818

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 Ch. 48 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 48 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 61.63 | 0.0027% | — | 0.44% | 127.74 | 0.0036% | — | 0.59% | −66.11 | #803 |
| FY 2019-20 | 60.68 | 0.0027% | −1.54% | 0.44% | 130.02 | 0.0039% | +1.78% | 0.68% | −69.34 | #811 |
| FY 2020-21 | 62.39 | 0.0029% | +2.82% | 0.43% | 93.17 | 0.0032% | −28.34% | 0.71% | −30.78 | #805 |
| FY 2021-22 | 78.94 | 0.0025% | +26.53% | 0.33% | 89.52 | 0.0020% | −3.92% | 0.53% | −10.58 | #818 |
| FY 2022-23 | 91.34 | 0.0025% | +15.71% | 0.39% | 142.52 | 0.0025% | +59.20% | 0.54% | −51.18 | #815 |
| FY 2023-24 | 98.06 | 0.0027% | +7.36% | 0.45% | 125.88 | 0.0022% | −11.68% | 0.50% | −27.82 | #804 |
| FY 2024-25 | 103.88 | 0.0028% | +5.94% | 0.47% | 155.77 | 0.0026% | +23.74% | 0.56% | −51.89 | #820 |

- CAGR (7-year): exports 9.09%/yr, imports 3.36%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4818 export-import analysis

### Consistent export growth: 9.09% CAGR over 7 years

India's exports under HSN Sub-Chapter 4818 have grown at a compound annual rate of 9.09% over 7 fiscal years, rising from ₹61.63 Crore in FY 2018-19 to ₹103.88 Crore in FY 2024-25.

### HSN Sub-Chapter 4818 ranked #820 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4818 ranks #820 out of 1233 sub-chapters by total export value. Within Chapter 48, it ranks #13 of 22. By trade surplus, it ranks #674 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4818 exports

The strongest single-year export movement for HSN Sub-Chapter 4818 was recorded in FY 2021-22, when exports surged by 26.53% over the prior year.

### India records a trade deficit of ₹51.89 Crore in HSN Sub-Chapter 4818 goods

In FY 2024-25, India's imports of ₹155.77 Cr exceeded exports of ₹103.88 Cr, resulting in a trade deficit of ₹51.89 Crore — ranking #674 of 1233 by surplus magnitude.

### Import growth of 3.36% CAGR signals stable import dependency for Toilet paper, tissues, diapers & sanitary paper articles

India's imports under HSN Sub-Chapter 4818 have grown at 3.36% CAGR, reaching ₹155.77 Crore in FY 2024-25.

### HSN Sub-Chapter 4818 contributes 0.47% of Chapter 48 exports — ranked #13

Among the 22 sub-chapters under Chapter 48, HSN Sub-Chapter 4818 ranks #13 by export value — accounting for 0.47% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.56% share (rank #15).

## Related Sub-Chapters in Chapter 48

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 4823: Paperboard cut or shaped articles](https://busy.in/hsn/sub-chapter-4823/) | ₹5,209 Cr |
| #2 | [HSN Sub-Chapter 4810: Kaolin coated paper](https://busy.in/hsn/sub-chapter-4810/) | ₹3,334 Cr |
| #3 | [HSN Sub-Chapter 4819: Cartons, boxes, cases, of paperboard](https://busy.in/hsn/sub-chapter-4819/) | ₹2,815 Cr |
| #4 | [HSN Sub-Chapter 4802: Uncoated writing or printing paper](https://busy.in/hsn/sub-chapter-4802/) | ₹2,738 Cr |
| #5 | [HSN Sub-Chapter 4811: Coated paper](https://busy.in/hsn/sub-chapter-4811/) | ₹2,719 Cr |
| #6 | [HSN Sub-Chapter 4820: Stationery items](https://busy.in/hsn/sub-chapter-4820/) | ₹1,989 Cr |
| #7 | [HSN Sub-Chapter 4805: Uncoated Paper & Board](https://busy.in/hsn/sub-chapter-4805/) | ₹984 Cr |
| #8 | [HSN Sub-Chapter 4804: Uncoated kraft paper](https://busy.in/hsn/sub-chapter-4804/) | ₹902 Cr |
| #9 | [HSN Sub-Chapter 4813: Hot-rolled iron bars](https://busy.in/hsn/sub-chapter-4813/) | ₹319 Cr |
| #10 | [HSN Sub-Chapter 4803: Household & Sanitary Paper Products](https://busy.in/hsn/sub-chapter-4803/) | ₹287 Cr |
| #13 | HSN Sub-Chapter 4818: Toilet paper, tissues, diapers & sanitary paper articles (this hsn sub-chapter) | ₹104 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 4801 | [Newsprint, in rolls or sheets](https://busy.in/hsn/sub-chapter-4801/) |
| 4802 | [Uncoated writing or printing paper](https://busy.in/hsn/sub-chapter-4802/) |
| 4803 | [Household & Sanitary Paper Products](https://busy.in/hsn/sub-chapter-4803/) |
| 4804 | [Uncoated kraft paper](https://busy.in/hsn/sub-chapter-4804/) |
| 4805 | [Uncoated Paper & Board](https://busy.in/hsn/sub-chapter-4805/) |
| 4806 | [Specialty Papers](https://busy.in/hsn/sub-chapter-4806/) |
| 4807 | [Composite paper & paperboard](https://busy.in/hsn/sub-chapter-4807/) |
| 4808 | [Corrugated Or Creped Paper](https://busy.in/hsn/sub-chapter-4808/) |
| 4809 | [Carbon/self-copy paper, rolls/sheets](https://busy.in/hsn/sub-chapter-4809/) |
| 4810 | [Kaolin coated paper](https://busy.in/hsn/sub-chapter-4810/) |
| 4811 | [Coated paper](https://busy.in/hsn/sub-chapter-4811/) |
| 4812 | [Filter blocks, paper pulp slabs](https://busy.in/hsn/sub-chapter-4812/) |
| 4813 | [Hot-rolled iron bars](https://busy.in/hsn/sub-chapter-4813/) |
| 4814 | [Wallpaper and wall coverings](https://busy.in/hsn/sub-chapter-4814/) |
| 4816 | [Copying paper, duplicator stencils](https://busy.in/hsn/sub-chapter-4816/) |
| 4817 | [Paper stationery: envelopes, boxes](https://busy.in/hsn/sub-chapter-4817/) |
| 4819 | [Cartons, boxes, cases, of paperboard](https://busy.in/hsn/sub-chapter-4819/) |
| 4820 | [Stationery items](https://busy.in/hsn/sub-chapter-4820/) |
| 4821 | [Paper labels](https://busy.in/hsn/sub-chapter-4821/) |
| 4822 | [Paper bobbins and supports](https://busy.in/hsn/sub-chapter-4822/) |
| 4823 | [Paperboard cut or shaped articles](https://busy.in/hsn/sub-chapter-4823/) |