--- title: "HSN Code for Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached | HSN 48043100 GST Rate" description: "Find HSN and GST Rates for 48043100 related to Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48043100/" --- # HSN Code 48043100: Other kraft paper and paperboard weighing 150 g/m2 or less: 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 | | --- | --- | --- | --- | --- | | Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48043100 ? It includes Kraft paper ### Can we claim ITC on inputs used to trade Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other kraft paper and paperboard weighing 150 g/m2 or less: 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. ### Do e‑way bill and e‑invoice apply for Other kraft paper and paperboard weighing 150 g/m2 or less: 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. ### Any common misclassification issue with Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached; Nil for exempt items if applicable). ## India's trade performance: HSN Code 48043100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹212 Cr (−9.49% YoY) — 0.0058% of India's total exports - Imports: ₹166 Cr (+6.81% YoY) — 0.0027% of India's total imports - Trade balance: ₹46 Cr (Surplus); surplus rank #2230 of 12657 HSN codes - Share of Sub-Chapter 4804: 23.47% of its exports; import side 6.88% - Rank within Sub-Chapter 4804: #3 of 12 by export value; import-side #5 ### Key metrics - Export CAGR: -8.79% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1779 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +71.83% in FY 2020-21 - Contribution to Sub-Ch. 4804: 23.47% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48043100 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 | 367.79 | 0.0161% | — | 40.35% | 21.49 | 0.0006% | — | 1.75% | +346.30 | #844 | | FY 2019-20 | 275.27 | 0.0125% | −25.16% | 42.68% | 44.05 | 0.0013% | +104.98% | 3.52% | +231.22 | #1053 | | FY 2020-21 | 473.00 | 0.0220% | +71.83% | 48.82% | 72.11 | 0.0025% | +63.70% | 5.93% | +400.89 | #717 | | FY 2021-22 | 329.55 | 0.0105% | −30.33% | 24.77% | 106.47 | 0.0023% | +47.65% | 6.88% | +223.08 | #1211 | | FY 2022-23 | 215.89 | 0.0060% | −34.49% | 23.06% | 128.13 | 0.0022% | +20.34% | 6.36% | +87.76 | #1652 | | FY 2023-24 | 233.91 | 0.0065% | +8.35% | 27.50% | 155.44 | 0.0028% | +21.31% | 7.84% | +78.47 | #1623 | | FY 2024-25 | 211.72 | 0.0058% | −9.49% | 23.47% | 166.03 | 0.0027% | +6.81% | 6.88% | +45.69 | #1779 | - CAGR (7-year): exports -8.79%/yr, imports 40.60%/yr (consistently Surplus) ## Key trade insights: HSN Code 48043100 export-import analysis ### Export decline: -8.79% CAGR over 7 years India's exports under HSN Code 48043100 have declined at a compound annual rate of -8.79% over 7 fiscal years, falling from ₹367.79 Crore in FY 2018-19 to ₹211.72 Crore in FY 2024-25. ### HSN Code 48043100 ranked #1779 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48043100 ranks #1779 out of 12657 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #3 of 12. By trade surplus, it ranks #2230 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 48043100 exports The strongest single-year export movement for HSN Code 48043100 was recorded in FY 2020-21, when exports surged by 71.83% over the prior year. ### India maintains a trade surplus of ₹45.69 Crore in HSN Code 48043100 goods In FY 2024-25, India's exports of ₹211.72 Cr exceeded imports of ₹166.03 Cr, resulting in a trade surplus of ₹45.69 Crore — ranking #2230 of 12657 by surplus magnitude. ### Import growth of 40.60% CAGR signals rising demand for Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached India's imports under HSN Code 48043100 have grown at 40.60% CAGR, reaching ₹166.03 Crore in FY 2024-25. ### HSN Code 48043100 contributes 23.47% of Sub-Chapter 4804 exports — ranked #3 Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48043100 ranks #3 by export value — accounting for 23.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.88% share (rank #5). ## 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 (this hsn code) | ₹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](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 |