--- title: "HSN Code for Sack Kraft Paper | Other | HSN 48042900 GST Rate" description: "Find HSN and GST Rates for 48042900 related to Sack Kraft Paper | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48042900/" --- # HSN Code 48042900: Sack Kraft Paper | 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 | | --- | --- | --- | --- | --- | | Sack kraft paper : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48042900 ? It includes Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached ### How should mixed supplies be billed when Sack Kraft Paper / Other 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 / Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Sack Kraft Paper / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Sack Kraft Paper / Other? 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 / 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. ### How much GST applies to Sack Kraft Paper / Other? Under HSN 48042900, Sack Kraft Paper / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 48042900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹35 Cr (+55.12% YoY) — 0.0010% of India's total exports - Imports: ₹49 Cr (+6.16% YoY) — 0.0008% of India's total imports - Trade balance: −₹14 Cr (Deficit); surplus rank #9285 of 12657 HSN codes - Share of Sub-Chapter 4804: 3.88% of its exports; import side 2.01% - Rank within Sub-Chapter 4804: #6 of 12 by export value; import-side #9 ### Key metrics - Export CAGR: 15.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4111 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +121.58% in FY 2021-22 - Contribution to Sub-Ch. 4804: 3.88% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48042900 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 | 14.57 | 0.0006% | — | 1.60% | 174.63 | 0.0049% | — | 14.23% | −160.06 | #4508 | | FY 2019-20 | 12.90 | 0.0006% | −11.46% | 2.00% | 88.42 | 0.0026% | −49.37% | 7.06% | −75.52 | #4687 | | FY 2020-21 | 10.75 | 0.0005% | −16.67% | 1.11% | 69.49 | 0.0024% | −21.41% | 5.72% | −58.74 | #4972 | | FY 2021-22 | 23.82 | 0.0008% | +121.58% | 1.79% | 68.49 | 0.0015% | −1.44% | 4.43% | −44.67 | #4364 | | FY 2022-23 | 15.49 | 0.0004% | −34.97% | 1.65% | 59.04 | 0.0010% | −13.80% | 2.93% | −43.55 | #5023 | | FY 2023-24 | 22.55 | 0.0006% | +45.58% | 2.65% | 45.78 | 0.0008% | −22.46% | 2.31% | −23.23 | #4595 | | FY 2024-25 | 34.98 | 0.0010% | +55.12% | 3.88% | 48.60 | 0.0008% | +6.16% | 2.01% | −13.62 | #4111 | - CAGR (7-year): exports 15.72%/yr, imports -19.20%/yr (consistently Deficit) ## Key trade insights: HSN Code 48042900 export-import analysis ### Consistent export growth: 15.72% CAGR over 7 years India's exports under HSN Code 48042900 have grown at a compound annual rate of 15.72% over 7 fiscal years, rising from ₹14.57 Crore in FY 2018-19 to ₹34.98 Crore in FY 2024-25. ### HSN Code 48042900 ranked #4111 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48042900 ranks #4111 out of 12657 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #6 of 12. By trade surplus, it ranks #9285 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48042900 exports The strongest single-year export movement for HSN Code 48042900 was recorded in FY 2021-22, when exports surged by 121.58% over the prior year. ### India records a trade deficit of ₹13.62 Crore in HSN Code 48042900 goods In FY 2024-25, India's imports of ₹48.60 Cr exceeded exports of ₹34.98 Cr, resulting in a trade deficit of ₹13.62 Crore — ranking #9285 of 12657 by surplus magnitude. ### Import growth of -19.20% CAGR signals stable import dependency for Sack Kraft Paper | Other India's imports under HSN Code 48042900 have grown at -19.20% CAGR, reaching ₹48.60 Crore in FY 2024-25. ### HSN Code 48042900 contributes 3.88% of Sub-Chapter 4804 exports — ranked #6 Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48042900 ranks #6 by export value — accounting for 3.88% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.01% share (rank #9). ## 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 (this hsn code) | ₹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 |