---
title: "4908 HSN Code | HSN Code for Transfers in India"
description: "Know more about 4908 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4908 covering Transfers."
canonical: "https://busy.in/hsn/sub-chapter-4908/"
---

# HSN Sub-chapter 4908: Transfers

Transfers (decalcomanias)

Part of [Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans](https://busy.in/hsn/chapter-49/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 49081000 | [Transfers (Decalcomanias), Vitrifiable](https://busy.in/hsn/hsn-49081000/) |
| 49089000 | [Transfers and Decals on Paper or Paperboard](https://busy.in/hsn/hsn-49089000/) |

## Frequently asked questions

### What products are classified under HSN 4908

It includes Transfers

### How should I document Transfers sent for job work?

Use a delivery challan for sending Transfers 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.

### Does MRP, weight or pack size change GST treatment for Transfers?

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.

### What misclassification mistakes happen with Transfers?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Do spares or accessories of Transfers follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### Any special steps when selling Transfers 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.

## India's trade performance: HSN Sub-Chapter 4908 (FY 2024-25)

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

- Exports: ₹13 Cr (−22.30% YoY) — 0.0003% of India's total exports
- Imports: ₹135 Cr (+10.61% YoY) — 0.0022% of India's total imports
- Trade balance: −₹122 Cr (Deficit); surplus rank #739 of 1233 sub-chapters
- Share of Chapter 49: 0.34% of its exports; import side 6.92%
- Rank within Chapter 49: #8 of 11 by export value; import-side #4

### Key metrics

- Export CAGR: 4.12% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1034 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +43.30% in FY 2022-23
- Contribution to Ch. 49: 0.34% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4908

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. 49 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 49 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 9.93 | 0.0004% | — | 0.35% | 100.12 | 0.0028% | — | 4.12% | −90.19 | #1009 |
| FY 2019-20 | 10.35 | 0.0005% | +4.23% | 0.43% | 88.94 | 0.0027% | −11.17% | 3.70% | −78.59 | #997 |
| FY 2020-21 | 9.79 | 0.0005% | −5.41% | 0.53% | 74.37 | 0.0026% | −16.38% | 4.15% | −64.58 | #992 |
| FY 2021-22 | 12.54 | 0.0004% | +28.09% | 0.46% | 116.89 | 0.0026% | +57.17% | 5.40% | −104.35 | #1004 |
| FY 2022-23 | 17.97 | 0.0005% | +43.30% | 0.58% | 124.97 | 0.0022% | +6.91% | 4.30% | −107.00 | #996 |
| FY 2023-24 | 16.28 | 0.0004% | −9.40% | 0.46% | 121.72 | 0.0022% | −2.60% | 4.88% | −105.44 | #1011 |
| FY 2024-25 | 12.65 | 0.0003% | −22.30% | 0.34% | 134.64 | 0.0022% | +10.61% | 6.92% | −121.99 | #1034 |

- CAGR (7-year): exports 4.12%/yr, imports 5.06%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4908 export-import analysis

### Consistent export growth: 4.12% CAGR over 7 years

India's exports under HSN Sub-Chapter 4908 have grown at a compound annual rate of 4.12% over 7 fiscal years, rising from ₹9.93 Crore in FY 2018-19 to ₹12.65 Crore in FY 2024-25.

### HSN Sub-Chapter 4908 ranked #1034 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4908 ranks #1034 out of 1233 sub-chapters by total export value. Within Chapter 49, it ranks #8 of 11. By trade surplus, it ranks #739 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 4908 exports

The strongest single-year export movement for HSN Sub-Chapter 4908 was recorded in FY 2022-23, when exports surged by 43.30% over the prior year.

### India records a trade deficit of ₹121.99 Crore in HSN Sub-Chapter 4908 goods

In FY 2024-25, India's imports of ₹134.64 Cr exceeded exports of ₹12.65 Cr, resulting in a trade deficit of ₹121.99 Crore — ranking #739 of 1233 by surplus magnitude.

### Import growth of 5.06% CAGR signals stable import dependency for Transfers

India's imports under HSN Sub-Chapter 4908 have grown at 5.06% CAGR, reaching ₹134.64 Crore in FY 2024-25.

### HSN Sub-Chapter 4908 contributes 0.34% of Chapter 49 exports — ranked #8

Among the 11 sub-chapters under Chapter 49, HSN Sub-Chapter 4908 ranks #8 by export value — accounting for 0.34% of the chapter's total exports in FY 2024-25. On the import side, it holds 6.92% share (rank #4).

## Related Sub-Chapters in Chapter 49

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 4901: Printed books, brochures, leaflets](https://busy.in/hsn/sub-chapter-4901/) | ₹2,869 Cr |
| #2 | [HSN Sub-Chapter 4911: Printed matter](https://busy.in/hsn/sub-chapter-4911/) | ₹337 Cr |
| #3 | [HSN Sub-Chapter 4903: Children’s picture and coloring books](https://busy.in/hsn/sub-chapter-4903/) | ₹226 Cr |
| #4 | [HSN Sub-Chapter 4907: Unused stamps, bank notes, cheques](https://busy.in/hsn/sub-chapter-4907/) | ₹68 Cr |
| #5 | [HSN Sub-Chapter 4910: Printed calendars](https://busy.in/hsn/sub-chapter-4910/) | ₹59 Cr |
| #6 | [HSN Sub-Chapter 4905: Maps and hydrographic charts](https://busy.in/hsn/sub-chapter-4905/) | ₹54 Cr |
| #7 | [HSN Sub-Chapter 4909: Printed postcards and cards](https://busy.in/hsn/sub-chapter-4909/) | ₹44 Cr |
| #8 | HSN Sub-Chapter 4908: Transfers (this hsn sub-chapter) | ₹13 Cr |
| #9 | [HSN Sub-Chapter 4902: Newspapers, journals, periodicals](https://busy.in/hsn/sub-chapter-4902/) | ₹7 Cr |
| #10 | [HSN Sub-Chapter 4906: Architectural plans](https://busy.in/hsn/sub-chapter-4906/) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 4901 | [Printed books, brochures, leaflets](https://busy.in/hsn/sub-chapter-4901/) |
| 4902 | [Newspapers, journals, periodicals](https://busy.in/hsn/sub-chapter-4902/) |
| 4903 | [Children’s picture and coloring books](https://busy.in/hsn/sub-chapter-4903/) |
| 4904 | [Printed music](https://busy.in/hsn/sub-chapter-4904/) |
| 4905 | [Maps and hydrographic charts](https://busy.in/hsn/sub-chapter-4905/) |
| 4906 | [Architectural plans](https://busy.in/hsn/sub-chapter-4906/) |
| 4907 | [Unused stamps, bank notes, cheques](https://busy.in/hsn/sub-chapter-4907/) |
| 4909 | [Printed postcards and cards](https://busy.in/hsn/sub-chapter-4909/) |
| 4910 | [Printed calendars](https://busy.in/hsn/sub-chapter-4910/) |
| 4911 | [Printed matter](https://busy.in/hsn/sub-chapter-4911/) |