--- title: "HSN Code for Kraftliner | Other | HSN 48041900 GST Rate" description: "Find HSN and GST Rates for 48041900 related to Kraftliner | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48041900/" --- # HSN Code 48041900: Kraftliner | Other - [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 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48041900 ? It includes Sack Kraft Paper | Unbleached ### Does packaging or labelling change the GST for Kraftliner / Other? 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. ### How should mixed supplies be billed when Kraftliner / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kraftliner / Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Kraftliner / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Kraftliner / Other? 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. ### Any common misclassification issue with Kraftliner / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 48041900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (+23.25% YoY) — 0.0003% of India's total exports - Imports: ₹277 Cr (−0.47% YoY) — 0.0046% of India's total imports - Trade balance: −₹265 Cr (Deficit); surplus rank #11522 of 12657 HSN codes - Share of Sub-Chapter 4804: 1.33% of its exports; import side 11.47% - Rank within Sub-Chapter 4804: #8 of 12 by export value; import-side #3 ### Key metrics - Export CAGR: -7.42% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5573 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +67.53% in FY 2021-22 - Contribution to Sub-Ch. 4804: 1.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48041900 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 | 19.03 | 0.0008% | — | 2.09% | 289.12 | 0.0081% | — | 23.56% | −270.09 | #4168 | | FY 2019-20 | 7.33 | 0.0003% | −61.48% | 1.14% | 240.06 | 0.0072% | −16.97% | 19.17% | −232.73 | #5397 | | FY 2020-21 | 10.38 | 0.0005% | +41.61% | 1.07% | 216.74 | 0.0074% | −9.71% | 17.84% | −206.36 | #5025 | | FY 2021-22 | 17.39 | 0.0006% | +67.53% | 1.31% | 221.43 | 0.0048% | +2.16% | 14.32% | −204.04 | #4775 | | FY 2022-23 | 16.63 | 0.0005% | −4.37% | 1.78% | 262.28 | 0.0046% | +18.45% | 13.02% | −245.65 | #4916 | | FY 2023-24 | 9.72 | 0.0003% | −41.55% | 1.14% | 278.07 | 0.0050% | +6.02% | 14.02% | −268.35 | #5762 | | FY 2024-25 | 11.98 | 0.0003% | +23.25% | 1.33% | 276.76 | 0.0046% | −0.47% | 11.47% | −264.78 | #5573 | - CAGR (7-year): exports -7.42%/yr, imports -0.73%/yr (consistently Deficit) ## Key trade insights: HSN Code 48041900 export-import analysis ### Export decline: -7.42% CAGR over 7 years India's exports under HSN Code 48041900 have declined at a compound annual rate of -7.42% over 7 fiscal years, falling from ₹19.03 Crore in FY 2018-19 to ₹11.98 Crore in FY 2024-25. ### HSN Code 48041900 ranked #5573 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48041900 ranks #5573 out of 12657 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #8 of 12. By trade surplus, it ranks #11522 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48041900 exports The strongest single-year export movement for HSN Code 48041900 was recorded in FY 2021-22, when exports surged by 67.53% over the prior year. ### India records a trade deficit of ₹264.78 Crore in HSN Code 48041900 goods In FY 2024-25, India's imports of ₹276.76 Cr exceeded exports of ₹11.98 Cr, resulting in a trade deficit of ₹264.78 Crore — ranking #11522 of 12657 by surplus magnitude. ### Import growth of -0.73% CAGR signals stable import dependency for Kraftliner | Other India's imports under HSN Code 48041900 have grown at -0.73% CAGR, reaching ₹276.76 Crore in FY 2024-25. ### HSN Code 48041900 contributes 1.33% of Sub-Chapter 4804 exports — ranked #8 Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48041900 ranks #8 by export value — accounting for 1.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.47% share (rank #3). ## 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](https://busy.in/hsn/hsn-48041100/) | ₹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 (this hsn code) | ₹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 |