HSN Code 48043900 represents Other Kraft Paper and Paperboard, 150 g/m² or Less under GST classification. This code helps businesses identify Other Kraft Paper and Paperboard, 150 g/m² or Less 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 Other Kraft Paper and Paperboard, 150 g/m² or Less.
Manage correct HSN codes and GST rates with BUSY.
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
9%
SGST
9%
IGST
18%
CESS
0%
Other Kraft Paper and Paperboard, 150 g/m² or Less 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
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹203 Cr
0.0052% of India’s total exports
India’s Imports
FY 2025-26₹828 Cr
0.0121% of India’s total imports
Trade Balance
FY 2025-26−₹626 Cr
Surplus rank #12100 of 12872 HSN codes
% of Sub-Chapter 4804
FY 2025-2619.85%
Share of Sub-Chapter 4804’s total exports in FY 2025-26
Import side: 32.32% of Sub-Chapter 4804’s imports
Rank Within Sub-Chapter 4804
FY 2025-26#3 of 12
Position by export value among HSN codes in Sub-Chapter 4804
Import-side rank: #1 of 12
At a glance
4.60%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#1950
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+93.61%
Peak Growth Year
FY 2021-22 · strongest single-year move
19.85%
Contribution to Sub-Ch. 4804
Share of Sub-Chapter 4804 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, 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
Balance
−625.56
Exports
202.85 ₹ Cr
0.0052% share
−20.77% YoY
19.85% of Sub-Ch. 4804
Imports
828.41 ₹ Cr
0.0121% share
−10.27% YoY
32.32% of Sub-Ch. 4804
CAGR · 8-Year
Exports
4.60% /yr
Imports
12.99% /yr
reference, FY 2025-26
Export
₹1,021.90 Cr
Import
₹2,563.31 Cr
Trade Balance
−1,541.41
India's exports under HSN Code 48043900 have grown at a compound annual rate of 4.60% over 8 fiscal years, rising from ₹148.10 Crore in FY 2018-19 to ₹202.85 Crore in FY 2025-26.
In FY 2025-26, HSN Code 48043900 ranks #1950 out of 12872 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #3 of 12. By trade surplus, it ranks #12100 of 12872.
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 2025-26, India's imports of ₹828.41 Cr exceeded exports of ₹202.85 Cr, resulting in a trade deficit of ₹625.56 Crore — ranking #12100 of 12872 by surplus magnitude.
India's imports under HSN Code 48043900 have grown at 12.99% CAGR, reaching ₹828.41 Crore in FY 2025-26.
Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48043900 ranks #3 by export value — accounting for 19.85% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 32.32% share (rank #1).
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, Other Kraft Paper and Paperboard, 150 g/m² or Less 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 Other Kraft Paper and Paperboard, 150 g/m² or Less; 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.