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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 48201010Registers, account books

48201010
18% IGSTSchedule II
Why might this GST rate differ?

This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.

4820101018% IGST · Schedule II

Registers, account books

Importing this at the standard rate costs ≈ ₹32.42 in duty for every ₹100 of shipment value.

Total duty (MFN)
32.42%
≈ ₹32.42 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

₹
Goods value (CIF)₹10,00,000
Basic Customs Duty (10%)₹1,00,000
AIDC (1%)₹10,000
Social Welfare Surcharge (10%)₹11,000
IGST (18%)₹2,01,780
Compensation Cess (0.13%)₹1,401
Total duty payable₹3,24,181
Total landed cost₹13,24,181
This is the standard rate — pick an FTA origin to see savings.
48201010IGST18%Total32.42%
Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed:

Compliance at a glance

Import policy:Free
*IMPORT UNDER THIS CTI AS PER,SCHEDULE-I(IMPORT POLICY) IS FREE SUBJECT TO COMPULSORY REGISTRATION UNDER PAPER IMPORT MONITORING SYSTEM (PIMS) UNDER CHAPTER 48 OF ITC (HS), 2022, SCHEDULEI (IMPORT POLICY) AND INSERT A NEW POLICY CONDITION UNDER THIS CHAPTER FOR 201 TARIFF LINES: A.THE LIST OF TARIFF LINES IS AT ANNEXURE -I. B.IMPORT POLICY FOR THE ITEMS AS LISTED IN THE ANNEXURE HAS BEEN REVISED FROM FREE TO FREE SUBJECT TO COMPULSORY REGISTRATION UNDER PAPER IMPORT MONITORING SYSTEM (PIMS).C.PAPER IMPORT MONITORING SYSTEM (PIMS) SHALL REQUIRE IMPORTERS TO SUBMIT ADVANCE INFORMATION IN AN ONLINE SYSTEM FOR IMPORT OF ITEMS UNDER THE ANNEXURE-A AND OBTAIN AN AUTOMATIC REGISTRATION NUMBER BY PAYING REGISTRATION FEE OF RS. 500.THE IMPORTER CAN APPLY FOR REGISTRATION NOT EARLIER THAN 75TH DAY AND NOT LATER THAN 5TH DAY BEFORE THE EXPECTED DATE OF ARRIVAL OF IMPORT CONSIGNMENT. THE AUTOMATIC REGISTRATION NUMBER THUS GRANTED SHALL REMAIN VALID FOR A PERIOD OF 75 DAYS. MULTIPLE BILL OF ENTRIES SHALL BE ALLOWED IN SAME REGISTRATION NUMBER WITHIN THE VALIDITY PERIOD OF REGISTRATION FOR THE PERMITTED QUANTITY. D.IMPORTER SHALL HAVE TO ENTER THE REGISTRATION NUMBER AND EXPIRY DATE OF REGISTRATION IN THE BILL OF ENTRY TO ENABLE CUSTOMS FOR CLEARANCE OF CONSIGNMENT.THE PIMS WILL BE EFFECTIVE FROM 01.10.2022 I.E., BILL OF ENTRY ON OR AFTER 01.10.2022 FOR ITEMS AS LISTED IN THE ANNEXURE-I TO THIS NOTIFICATION SHALL BE GOVERNED BY PIMS.THE FACILITY OF ONLINE REGISTRATION WILL BE AVAILABLE WITH EFFECT FROM 15.07.2022 AT HTTPS://IMPORTS.GOV.IN. (REFER DGFT NOTF NO.11/2015-2020 DTD 25-05-2022)* DGFT FURTHER EXAMINED IN CONSULTATION WITH THE DEPARTMENT FOR PROMOTION OF INDUSTRY AND INTERNAL TRADE (DPIIT) AND BASED UPON THEIR INPUTS, THE FOLLOWING IS CLARIFIED:(I)PIMS REGISTRATION SHALL BE REQUIRED AT THE POINT OF IMPORT BY A UNIT IN SEZ/FTWZ OR AT THE TIME OF IMPORT BY AN EOU OF THE ITEMS COVERED UNDER PIMS.(II) PIMS REGISTRATION SHALL NOT BE REQUIRED BY THE DTA UNIT AT THE TIME OF CUSTOMS CLEARANCE FROM THE SEZ/FTWZ/EOU TO DTA IF NO PROCESSING HAS TAKEN PLACE OF THE ITEM OF PAPER THAT HAS ALREADY BEEN REGISTERED UNDER PIMS AT THE TIME OF ENTRY INTO A SEZ/FTWZ/EOU. HOWEVER, IF PROCESSING HAS TAKEN PLACE IN THE SEZ/FTWZ/EOU WITH CHANGE IN HS CODE AT 8-DIGIT LEVEL, THEN THE IMPORTER IN DTA WILL REQUIRE TO REGISTER UNDER RIMS, IF THE PROCESSED ITEM FALLS UNDER ANY OF THE TARIFF LINES COVERED UNDER PIMS.(REFER DGFT POLICY CIRCULAR NO.41/2015-2020 DTD 05-07-2022)*FOR FURTHER CLARIFICATIONS BY DGFT IN CONSULTATION OF DOC AND DPIIT FOR ISSUES RAISED AND RESPONSES REFER PARA 2.(I) TO (VI) OF DGFT POLICY NO.45/2015-20 DT 23-01-2023*

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

10%₹10.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

10%₹1.00
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹1.10
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

18%₹20.18Notif. 009/2025-II186
Cess

Compensation Cess — applies on top of IGST on select codes.

0.13%₹0.14
Total Duty32.42%≈ ₹32.42 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 10% = ₹10.00
  2. AIDC = BCD × 10% = ₹1.00
  3. SWS = (BCD + AIDC) × 10% = ₹1.10(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹20.18
  5. Cess = (AV + BCD + AIDC + SWS) × 0.13% = ₹0.14
  6. Total Duty = BCD + AIDC + SWS + IGST + Cess = ₹32.42 (32.42%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

  • ASEAN countriesBest rate0%save 10pp
  • Australia0%save 10pp
  • Japan0%save 10pp
  • Least Developed Countries0%save 10pp
  • Malaysia0%save 10pp
  • Nepal0%save 10pp
  • Philippines0%save 10pp
  • SAFTA (LDC) countries0%save 10pp
  • Singapore0%save 10pp
  • Sri Lanka0%save 10pp
  • the republic of Korea0%save 10pp
  • United Arab Emirats0%save 10pp
  • Chile2%save 8pp
  • SAFTA countries5%save 5pp
  • MERCOSUR countries9%save 1pp
  • MFN — no FTA (baseline)10%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.

Where this code sits

Section X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
Chapter 48
Paper and paperboard; articles of paper pulp, of paper or of paperboard
Tariff hierarchy
  1. 1
    4820Heading (4-digit)
    REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF 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
  2. 2
    48201010Tariff Item (8-digit)
    Registers, account books
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 48)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

• DGFT Policy: Guidelines for export-import procedures

• Customs Tariff: Complete HSN code list with duty rates

• GST Notifications: Latest tax-rate updates

• Trade Portal: Government trade documentation support

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HSN Code 48201010 — FAQs

Duty, GST and classification questions answered from the official Customs Tariff data.

Still have questions? Our support team is here to help 24/7.