--- title: "HSN Code for Sack Kraft Paper | Unbleached | HSN 48042100 GST Rate" description: "Find HSN and GST Rates for 48042100 related to Sack Kraft Paper | Unbleached with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48042100/" --- # HSN Code 48042100: Sack Kraft Paper | 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 | | --- | --- | --- | --- | --- | | Sack kraft paper : Unbleached | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48042100 ? It includes Sack Kraft Paper | Other ### Any common misclassification issue with Sack Kraft Paper / Unbleached? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Sack Kraft Paper / 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 Sack Kraft Paper / Unbleached? Under HSN 48042100, Sack Kraft Paper / Unbleached attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Sack Kraft Paper / 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. ### Can we claim ITC on inputs used to trade Sack Kraft Paper / 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 Sack Kraft Paper / Unbleached is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sack Kraft Paper / Unbleached; Nil for exempt items if applicable). ## India's trade performance: HSN Code 48042100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (+44.74% YoY) — 0.0001% of India's total exports - Imports: ₹158 Cr (+10.40% YoY) — 0.0026% of India's total imports - Trade balance: −₹152 Cr (Deficit); surplus rank #11113 of 12657 HSN codes - Share of Sub-Chapter 4804: 0.60% of its exports; import side 6.53% - Rank within Sub-Chapter 4804: #9 of 12 by export value; import-side #6 ### Key metrics - Export CAGR: 39.78% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6517 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +279.21% in FY 2020-21 - Contribution to Sub-Ch. 4804: 0.60% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48042100 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 | < ₹1 Crore | 0.0000% | — | 0.08% | 71.92 | 0.0020% | — | 5.86% | −71.20 | #7898 | | FY 2019-20 | 1.01 | 0.0000% | +40.28% | 0.16% | 49.47 | 0.0015% | −31.22% | 3.95% | −48.46 | #7610 | | FY 2020-21 | 3.83 | 0.0002% | +279.21% | 0.40% | 74.00 | 0.0025% | +49.59% | 6.09% | −70.17 | #6252 | | FY 2021-22 | 2.92 | 0.0001% | −23.76% | 0.22% | 87.70 | 0.0019% | +18.51% | 5.67% | −84.78 | #6927 | | FY 2022-23 | 1.70 | 0.0000% | −41.78% | 0.18% | 135.01 | 0.0023% | +53.95% | 6.70% | −133.31 | #7603 | | FY 2023-24 | 3.71 | 0.0001% | +118.24% | 0.44% | 142.73 | 0.0025% | +5.72% | 7.20% | −139.02 | #6914 | | FY 2024-25 | 5.37 | 0.0001% | +44.74% | 0.60% | 157.58 | 0.0026% | +10.40% | 6.53% | −152.21 | #6517 | - CAGR (7-year): exports 39.78%/yr, imports 13.97%/yr (consistently Deficit) ## Key trade insights: HSN Code 48042100 export-import analysis ### Consistent export growth: 39.78% CAGR over 7 years India's exports under HSN Code 48042100 have grown at a compound annual rate of 39.78% over 7 fiscal years, rising from ₹0.72 Crore in FY 2018-19 to ₹5.37 Crore in FY 2024-25. ### HSN Code 48042100 ranked #6517 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48042100 ranks #6517 out of 12657 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #9 of 12. By trade surplus, it ranks #11113 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 48042100 exports The strongest single-year export movement for HSN Code 48042100 was recorded in FY 2020-21, when exports surged by 279.21% over the prior year. ### India records a trade deficit of ₹152.21 Crore in HSN Code 48042100 goods In FY 2024-25, India's imports of ₹157.58 Cr exceeded exports of ₹5.37 Cr, resulting in a trade deficit of ₹152.21 Crore — ranking #11113 of 12657 by surplus magnitude. ### Import growth of 13.97% CAGR signals rising demand for Sack Kraft Paper | Unbleached India's imports under HSN Code 48042100 have grown at 13.97% CAGR, reaching ₹157.58 Crore in FY 2024-25. ### HSN Code 48042100 contributes 0.60% of Sub-Chapter 4804 exports — ranked #9 Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48042100 ranks #9 by export value — accounting for 0.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.53% share (rank #6). ## 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](https://busy.in/hsn/hsn-48041900/) | ₹12 Cr | | #9 | HSN Code 48042100: Sack Kraft Paper \| Unbleached (this hsn code) | ₹5 Cr | | #10 | [HSN Code 48045900: Kraft paper ≥225 g/m2](https://busy.in/hsn/hsn-48045900/) | ₹4 Cr |