--- title: "HSN Code for Kraftliner : Unbleached | HSN 48041100 GST Rate" description: "Find HSN and GST Rates for 48041100 related to Kraftliner : Unbleached with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48041100/" --- # HSN Code 48041100: Kraftliner : Unbleached - [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/) - [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/) - [Sub-chapter 4804: Uncoated kraft paper](https://busy.in/hsn/sub-chapter-4804/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Kraftliner : Unbleached | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48041100 ? It includes Kraftliner | Other ### Do e‑way bill and e‑invoice apply for Kraftliner : Unbleached? 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 much GST applies to Kraftliner : Unbleached? Under HSN 48041100, Kraftliner : Unbleached attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Kraftliner : Unbleached? 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. ### Any common misclassification issue with Kraftliner : Unbleached? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Kraftliner : Unbleached? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Kraftliner : Unbleached is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kraftliner : Unbleached; Nil for exempt items if applicable). ## India's trade performance: HSN Code 48041100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹52 Cr (−3.33% YoY) — 0.0014% of India's total exports - Imports: ₹415 Cr (+51.88% YoY) — 0.0068% of India's total imports - Trade balance: −₹363 Cr (Deficit); surplus rank #11700 of 12657 HSN codes - Share of Sub-Chapter 4804: 5.79% of its exports; import side 17.21% - Rank within Sub-Chapter 4804: #4 of 12 by export value; import-side #2 ### Key metrics - Export CAGR: -16.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3564 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +240.44% in FY 2021-22 - Contribution to Sub-Ch. 4804: 5.79% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48041100 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. 4804 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4804 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 158.66 | 0.0069% | — | 17.41% | 74.49 | 0.0021% | — | 6.07% | +84.17 | #1537 | | FY 2019-20 | 63.37 | 0.0029% | −60.06% | 9.83% | 110.54 | 0.0033% | +48.40% | 8.83% | −47.17 | #2572 | | FY 2020-21 | 49.56 | 0.0023% | −21.79% | 5.12% | 132.53 | 0.0045% | +19.89% | 10.91% | −82.97 | #2942 | | FY 2021-22 | 168.72 | 0.0054% | +240.44% | 12.68% | 181.02 | 0.0040% | +36.59% | 11.71% | −12.30 | #1815 | | FY 2022-23 | 109.12 | 0.0030% | −35.32% | 11.66% | 241.12 | 0.0042% | +33.20% | 11.97% | −132.00 | #2423 | | FY 2023-24 | 54.01 | 0.0015% | −50.50% | 6.35% | 273.49 | 0.0049% | +13.42% | 13.79% | −219.48 | #3414 | | FY 2024-25 | 52.21 | 0.0014% | −3.33% | 5.79% | 415.37 | 0.0068% | +51.88% | 17.21% | −363.16 | #3564 | - CAGR (7-year): exports -16.91%/yr, imports 33.16%/yr (consistently Deficit) ## Key trade insights: HSN Code 48041100 export-import analysis ### Export decline: -16.91% CAGR over 7 years India's exports under HSN Code 48041100 have declined at a compound annual rate of -16.91% over 7 fiscal years, falling from ₹158.66 Crore in FY 2018-19 to ₹52.21 Crore in FY 2024-25. ### HSN Code 48041100 ranked #3564 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48041100 ranks #3564 out of 12657 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #4 of 12. By trade surplus, it ranks #11700 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48041100 exports The strongest single-year export movement for HSN Code 48041100 was recorded in FY 2021-22, when exports surged by 240.44% over the prior year. ### India records a trade deficit of ₹363.16 Crore in HSN Code 48041100 goods In FY 2024-25, India's imports of ₹415.37 Cr exceeded exports of ₹52.21 Cr, resulting in a trade deficit of ₹363.16 Crore — ranking #11700 of 12657 by surplus magnitude. ### Import growth of 33.16% CAGR signals rising demand for Kraftliner : Unbleached India's imports under HSN Code 48041100 have grown at 33.16% CAGR, reaching ₹415.37 Crore in FY 2024-25. ### HSN Code 48041100 contributes 5.79% of Sub-Chapter 4804 exports — ranked #4 Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48041100 ranks #4 by export value — accounting for 5.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 17.21% share (rank #2). ## Related HSN Codes in Sub-Chapter 4804 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 48043900: Kraft paper](https://busy.in/hsn/hsn-48043900/) | ₹256 Cr | | #2 | [HSN Code 48045100: Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached](https://busy.in/hsn/hsn-48045100/) | ₹244 Cr | | #3 | [HSN Code 48043100: Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached](https://busy.in/hsn/hsn-48043100/) | ₹212 Cr | | #4 | HSN Code 48041100: Kraftliner : Unbleached (this hsn code) | ₹52 Cr | | #5 | [HSN Code 48044100: Unbleached Kraft Paperboard (150-225 g/m²)s](https://busy.in/hsn/hsn-48044100/) | ₹47 Cr | | #6 | [HSN Code 48042900: Sack Kraft Paper \| Other](https://busy.in/hsn/hsn-48042900/) | ₹35 Cr | | #7 | [HSN Code 48044900: Other Kraft Paperboard (150-225 g/m²)](https://busy.in/hsn/hsn-48044900/) | ₹34 Cr | | #8 | [HSN Code 48041900: Kraftliner \| Other](https://busy.in/hsn/hsn-48041900/) | ₹12 Cr | | #9 | [HSN Code 48042100: Sack Kraft Paper \| Unbleached](https://busy.in/hsn/hsn-48042100/) | ₹5 Cr | | #10 | [HSN Code 48045900: Kraft paper ≥225 g/m2](https://busy.in/hsn/hsn-48045900/) | ₹4 Cr |