What products are classified under HSN 48043900 ?
It includes Unbleached Kraft Paperboard (150-225 g/m²)s
HSN Code 48043900 represents Kraft paper under GST classification. This code helps businesses identify Kraft paper correctly for billing, taxation, and trade. With HSN Code 48043900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Kraft paper.
HSN Code 48043900 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 48 | Paper and paperboard; articles of paper pulp of paper or of paperboard | 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | Other kraft paper and paperboard weighing 150 g/m2 or less: other | 6% | 6% | 12% | 0% |
Description of goods
Other kraft paper and paperboard weighing 150 g/m2 or less: 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
Kraft paper does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Kraftliner : Unbleached | |
| Kraftliner : Other | |
| Sack kraft paper : Unbleached | |
| Sack kraft paper : Other | |
| Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached | |
| 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 : Unbleached | |
| 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 | |
| Other kraft paper and paperboard weighing 225 g/m2 or more : Other |
Kraftliner : Unbleached
Kraftliner : Other
Sack kraft paper : Unbleached
Sack kraft paper : Other
Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached
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 : Unbleached
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
Other kraft paper and paperboard weighing 225 g/m2 or more : Other
| Order Number | Description |
|---|---|
| M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra) |
M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra)
It includes Unbleached Kraft Paperboard (150-225 g/m²)s
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 48043900, Kraft paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kraft paper; Nil for exempt items if applicable).
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.
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.