---
title: "4820 HSN Code | HSN Code for Stationery items in India"
description: "Know more about 4820 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4820 covering Stationery items."
canonical: "https://busy.in/hsn/sub-chapter-4820/"
---

# HSN Sub-chapter 4820: Stationery items

Registers, account books, note books, order books, receipt books, letter pads,memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard

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: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 48201010 | [Registers/Account Books](https://busy.in/hsn/hsn-48201010/) |
| 48201020 | [Letter Pads](https://busy.in/hsn/hsn-48201020/) |
| 48201090 | [Other Registers, Account Books, Diaries, and Articles](https://busy.in/hsn/hsn-48201090/) |
| 48202000 | [Exercise books](https://busy.in/hsn/hsn-48202000/) |
| 48203000 | [Binders, folders and covers](https://busy.in/hsn/hsn-48203000/) |
| 48204000 | [Manifold business forms](https://busy.in/hsn/hsn-48204000/) |
| 48205000 | [Albums for samples or for collections](https://busy.in/hsn/hsn-48205000/) |
| 48209010 | [Other \|Blotting Papers Cut To Size](https://busy.in/hsn/hsn-48209010/) |
| 48209090 | [Other stationery articles of paper or paperboard](https://busy.in/hsn/hsn-48209090/) |

## Frequently asked questions

### What products are classified under HSN 4820

It includes Stationery items

### Can I claim ITC on inputs and services used for Stationery items?

If your outward supply of Stationery items is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### How should I document Stationery items sent for job work?

Use a delivery challan for sending Stationery items 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.

### Is the composition scheme suitable if I mainly trade Stationery items?

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.

### What are the e‑way bill and e‑invoice points while moving Stationery items?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### If I repair and return Stationery items, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Does packaging or branding change how GST applies to Stationery items?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Stationery items is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

## India's trade performance: HSN Sub-Chapter 4820 (FY 2024-25)

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

- Exports: ₹1,989 Cr (−7.54% YoY) — 0.0537% of India's total exports
- Imports: ₹99 Cr (+29.80% YoY) — 0.0016% of India's total imports
- Trade balance: ₹1,890 Cr (Surplus); surplus rank #135 of 1233 sub-chapters
- Share of Chapter 48: 8.96% of its exports; import side 0.36%
- Rank within Chapter 48: #6 of 22 by export value; import-side #17

### Key metrics

- Export CAGR: 7.65% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #271 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +41.06% in FY 2022-23
- Contribution to Ch. 48: 8.96% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4820

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 | 1,278.23 | 0.0557% | — | 9.19% | 45.92 | 0.0013% | — | 0.21% | +1,232.31 | #251 |
| FY 2019-20 | 1,381.30 | 0.0625% | +8.06% | 9.99% | 54.83 | 0.0016% | +19.40% | 0.29% | +1,326.47 | #234 |
| FY 2020-21 | 1,149.36 | 0.0534% | −16.79% | 8.01% | 23.96 | 0.0008% | −56.30% | 0.18% | +1,125.40 | #278 |
| FY 2021-22 | 1,481.85 | 0.0472% | +28.93% | 6.26% | 37.76 | 0.0008% | +57.60% | 0.22% | +1,444.09 | #280 |
| FY 2022-23 | 2,090.25 | 0.0577% | +41.06% | 8.82% | 63.05 | 0.0011% | +66.98% | 0.24% | +2,027.20 | #241 |
| FY 2023-24 | 2,151.30 | 0.0595% | +2.92% | 9.90% | 76.48 | 0.0014% | +21.30% | 0.31% | +2,074.82 | #240 |
| FY 2024-25 | 1,989.06 | 0.0537% | −7.54% | 8.96% | 99.27 | 0.0016% | +29.80% | 0.36% | +1,889.79 | #271 |

- CAGR (7-year): exports 7.65%/yr, imports 13.71%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 4820 export-import analysis

### Consistent export growth: 7.65% CAGR over 7 years

India's exports under HSN Sub-Chapter 4820 have grown at a compound annual rate of 7.65% over 7 fiscal years, rising from ₹1,278.23 Crore in FY 2018-19 to ₹1,989.06 Crore in FY 2024-25.

### HSN Sub-Chapter 4820 ranked #271 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4820 ranks #271 out of 1233 sub-chapters by total export value. Within Chapter 48, it ranks #6 of 22. By trade surplus, it ranks #135 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 4820 exports

The strongest single-year export movement for HSN Sub-Chapter 4820 was recorded in FY 2022-23, when exports surged by 41.06% over the prior year.

### India maintains a trade surplus of ₹1,889.79 Crore in HSN Sub-Chapter 4820 goods

In FY 2024-25, India's exports of ₹1,989.06 Cr exceeded imports of ₹99.27 Cr, resulting in a trade surplus of ₹1,889.79 Crore — ranking #135 of 1233 by surplus magnitude.

### Import growth of 13.71% CAGR signals rising demand for Stationery items

India's imports under HSN Sub-Chapter 4820 have grown at 13.71% CAGR, reaching ₹99.27 Crore in FY 2024-25.

### HSN Sub-Chapter 4820 contributes 8.96% of Chapter 48 exports — ranked #6

Among the 22 sub-chapters under Chapter 48, HSN Sub-Chapter 4820 ranks #6 by export value — accounting for 8.96% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.36% share (rank #17).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 4818 | [Toilet paper, tissues, diapers & sanitary paper articles](https://busy.in/hsn/sub-chapter-4818/) |
| 4819 | [Cartons, boxes, cases, of paperboard](https://busy.in/hsn/sub-chapter-4819/) |
| 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/) |