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 or export of Kraft paper.
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HSN Code 48043900 relates to the following description.
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
CGST
6%
SGST
6%
IGST
12%
CESS
0%
Kraft paper does not include products with the following descriptions.
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
India’s Exports
FY 2024-25₹256 Cr
0.0070% of India’s total exports
India’s Imports
FY 2024-25₹923 Cr
0.0152% of India’s total imports
Trade Balance
FY 2024-25−₹667 Cr
Surplus rank #12045 of 12657 HSN codes
% of Sub-Chapter 4804
FY 2024-2528.38%
Share of Sub-Chapter 4804’s total exports in FY 2024-25
Import side: 38.25% of Sub-Chapter 4804’s imports
Rank Within Sub-Chapter 4804
FY 2024-25#1 of 12
Position by export value among HSN codes in Sub-Chapter 4804
Import-side rank: #1 of 12
At a glance
9.55%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#1605
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+93.61%
Peak Growth Year
FY 2021-22 · strongest single-year move
28.38%
Contribution to Sub-Ch. 4804
Share of Sub-Chapter 4804 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−204.19
Exports
148.10 ₹ Cr
0.0065% share
— YoY
16.25% of Sub-Ch. 4804
Imports
352.29 ₹ Cr
0.0098% share
— YoY
28.70% of Sub-Ch. 4804
Balance
−299.64
Exports
131.73 ₹ Cr
0.0060% share
−11.05% YoY
20.43% of Sub-Ch. 4804
Imports
431.37 ₹ Cr
0.0129% share
+22.45% YoY
34.44% of Sub-Ch. 4804
Balance
−291.34
Exports
104.68 ₹ Cr
0.0049% share
−20.53% YoY
10.81% of Sub-Ch. 4804
Imports
396.02 ₹ Cr
0.0136% share
−8.19% YoY
32.59% of Sub-Ch. 4804
Balance
−315.56
Exports
202.67 ₹ Cr
0.0065% share
+93.61% YoY
15.23% of Sub-Ch. 4804
Imports
518.23 ₹ Cr
0.0113% share
+30.86% YoY
33.51% of Sub-Ch. 4804
Balance
−509.42
Exports
238.15 ₹ Cr
0.0066% share
+17.51% YoY
25.44% of Sub-Ch. 4804
Imports
747.57 ₹ Cr
0.0130% share
+44.25% YoY
37.12% of Sub-Ch. 4804
Balance
−536.64
Exports
203.93 ₹ Cr
0.0056% share
−14.37% YoY
23.98% of Sub-Ch. 4804
Imports
740.57 ₹ Cr
0.0132% share
−0.94% YoY
37.33% of Sub-Ch. 4804
Balance
−667.17
Exports
256.04 ₹ Cr
0.0070% share
+25.55% YoY
28.38% of Sub-Ch. 4804
Imports
923.21 ₹ Cr
0.0152% share
+24.66% YoY
38.25% of Sub-Ch. 4804
CAGR · 7-Year
Exports
9.55% /yr
Imports
17.42% /yr
reference, FY 2024-25
Export
₹902.24 Cr
Import
₹2,413.74 Cr
Trade Balance
−1,511.50
India's exports under HSN Code 48043900 have grown at a compound annual rate of 9.55% over 7 fiscal years, rising from ₹148.10 Crore in FY 2018-19 to ₹256.04 Crore in FY 2024-25.
In FY 2024-25, HSN Code 48043900 ranks #1605 out of 12657 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #1 of 12. By trade surplus, it ranks #12045 of 12657.
The strongest single-year export movement for HSN Code 48043900 was recorded in FY 2021-22, when exports surged by 93.61% over the prior year.
In FY 2024-25, India's imports of ₹923.21 Cr exceeded exports of ₹256.04 Cr, resulting in a trade deficit of ₹667.17 Crore — ranking #12045 of 12657 by surplus magnitude.
India's imports under HSN Code 48043900 have grown at 17.42% CAGR, reaching ₹923.21 Crore in FY 2024-25.
Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48043900 ranks #1 by export value — accounting for 28.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 38.25% share (rank #1).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 48043900 and GST compliance.
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.