HSN Code 48041900: Kraftliner | Other

HSN Code 48041900 represents Kraftliner | Other under GST classification. This code helps businesses identify Kraftliner | Other correctly for billing, taxation, and trade. With HSN Code 48041900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Kraftliner | Other.

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Description of Goods for HSN Code 48041900

HSN Code 48041900 relates to the following description.

Description of Goods

Kraftliner : Other

Chapter

48 - Paper and paperboard; articles of paper pulp of paper or of paperboard

Sub Chapter

4804 - Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 48041900 not include?

Kraftliner | Other does not include products with the following descriptions.

Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Unbleached

Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Bleached uniformly throughout the mass and of which more than 95% by weight ofthe total fibre content consists of wood fibres obtained by a chemical process

Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Other

Other kraft paper and paperboard weighing 225 g/m2 or more : Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process

India’s Trade Performance — HSN Code 48041900 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹12 Cr

+23.25% vs FY 2023-24

0.0003% of India’s total exports

India’s Imports

FY 2024-25

₹277 Cr

−0.47% vs FY 2023-24

0.0046% of India’s total imports

Trade Balance

FY 2024-25

−₹265 Cr

Trade Deficit

Surplus rank #11522 of 12657 HSN codes

% of Sub-Chapter 4804

FY 2024-25

1.33%

Share of Sub-Chapter 4804’s total exports in FY 2024-25

Import side: 11.47% of Sub-Chapter 4804’s imports

Rank Within Sub-Chapter 4804

FY 2024-25

#8 of 12

Position by export value among HSN codes in Sub-Chapter 4804

Import-side rank: #3 of 12

At a glance

−7.42%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5573

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+67.53%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.33%

Contribution to Sub-Ch. 4804

Share of Sub-Chapter 4804 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4168

Balance

−270.09

Exports

19.03 ₹ Cr

0.0008% share

YoY

2.09% of Sub-Ch. 4804

Imports

289.12 ₹ Cr

0.0081% share

YoY

23.56% of Sub-Ch. 4804

FY 2019-20 Exp. Rank #5397

Balance

−232.73

Exports

7.33 ₹ Cr

0.0003% share

−61.48% YoY

1.14% of Sub-Ch. 4804

Imports

240.06 ₹ Cr

0.0072% share

−16.97% YoY

19.17% of Sub-Ch. 4804

FY 2020-21 Exp. Rank #5025

Balance

−206.36

Exports

10.38 ₹ Cr

0.0005% share

+41.61% YoY

1.07% of Sub-Ch. 4804

Imports

216.74 ₹ Cr

0.0074% share

−9.71% YoY

17.84% of Sub-Ch. 4804

FY 2021-22 Exp. Rank #4775

Balance

−204.04

Exports

17.39 ₹ Cr

0.0006% share

+67.53% YoY

1.31% of Sub-Ch. 4804

Imports

221.43 ₹ Cr

0.0048% share

+2.16% YoY

14.32% of Sub-Ch. 4804

FY 2022-23 Exp. Rank #4916

Balance

−245.65

Exports

16.63 ₹ Cr

0.0005% share

−4.37% YoY

1.78% of Sub-Ch. 4804

Imports

262.28 ₹ Cr

0.0046% share

+18.45% YoY

13.02% of Sub-Ch. 4804

FY 2023-24 Exp. Rank #5762

Balance

−268.35

Exports

9.72 ₹ Cr

0.0003% share

−41.55% YoY

1.14% of Sub-Ch. 4804

Imports

278.07 ₹ Cr

0.0050% share

+6.02% YoY

14.02% of Sub-Ch. 4804

FY 2024-25 Exp. Rank #5573

Balance

−264.78

Exports

11.98 ₹ Cr

0.0003% share

+23.25% YoY

1.33% of Sub-Ch. 4804

Imports

276.76 ₹ Cr

0.0046% share

−0.47% YoY

11.47% of Sub-Ch. 4804

CAGR · 7-Year

Exports

−7.42% /yr

Imports

−0.73% /yr

Consistently Deficit
Sub-Chapter 4804 total

reference, FY 2024-25

Export

₹902.24 Cr

Import

₹2,413.74 Cr

Trade Balance

−1,511.50

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 48041900 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.