--- title: "HSN Code for Other Kraft Paperboard (150-225 g/m²) | HSN 48044900 GST Rate" description: "Find HSN and GST Rates for 48044900 related to Other Kraft Paperboard (150-225 g/m²) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48044900/" --- # HSN Code 48044900: Other Kraft Paperboard (150-225 g/m²) - [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 more than 150 g/m2 but less than 225 g/m2: Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48044900 ? It includes Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached ### Any common misclassification issue with Other Kraft Paperboard (150-225 g/m²)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Other Kraft Paperboard (150-225 g/m²)? Under HSN 48044900, Other Kraft Paperboard (150-225 g/m²) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Kraft Paperboard (150-225 g/m²) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Kraft Paperboard (150-225 g/m²); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Kraft Paperboard (150-225 g/m²)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Other Kraft Paperboard (150-225 g/m²)? 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. ## India's trade performance: HSN Code 48044900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹34 Cr (−39.52% YoY) — 0.0009% of India's total exports - Imports: ₹15 Cr (+38.55% YoY) — 0.0002% of India's total imports - Trade balance: ₹19 Cr (Surplus); surplus rank #2869 of 12657 HSN codes - Share of Sub-Chapter 4804: 3.75% of its exports; import side 0.62% - Rank within Sub-Chapter 4804: #7 of 12 by export value; import-side #11 ### Key metrics - Export CAGR: 6.47% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4158 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +239.48% in FY 2021-22 - Contribution to Sub-Ch. 4804: 3.75% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48044900 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 | 23.22 | 0.0010% | — | 2.55% | 46.06 | 0.0013% | — | 3.75% | −22.84 | #3904 | | FY 2019-20 | 12.97 | 0.0006% | −44.14% | 2.01% | 37.39 | 0.0011% | −18.82% | 2.99% | −24.42 | #4677 | | FY 2020-21 | 10.41 | 0.0005% | −19.74% | 1.07% | 25.03 | 0.0009% | −33.06% | 2.06% | −14.62 | #5020 | | FY 2021-22 | 35.34 | 0.0011% | +239.48% | 2.66% | 20.47 | 0.0004% | −18.22% | 1.32% | +14.87 | #3838 | | FY 2022-23 | 57.78 | 0.0016% | +63.50% | 6.17% | 23.64 | 0.0004% | +15.49% | 1.17% | +34.14 | #3284 | | FY 2023-24 | 55.92 | 0.0015% | −3.22% | 6.57% | 10.79 | 0.0002% | −54.36% | 0.54% | +45.13 | #3369 | | FY 2024-25 | 33.82 | 0.0009% | −39.52% | 3.75% | 14.95 | 0.0002% | +38.55% | 0.62% | +18.87 | #4158 | - CAGR (7-year): exports 6.47%/yr, imports -17.10%/yr (consistently Surplus) ## Key trade insights: HSN Code 48044900 export-import analysis ### Consistent export growth: 6.47% CAGR over 7 years India's exports under HSN Code 48044900 have grown at a compound annual rate of 6.47% over 7 fiscal years, rising from ₹23.22 Crore in FY 2018-19 to ₹33.82 Crore in FY 2024-25. ### HSN Code 48044900 ranked #4158 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48044900 ranks #4158 out of 12657 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #7 of 12. By trade surplus, it ranks #2869 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48044900 exports The strongest single-year export movement for HSN Code 48044900 was recorded in FY 2021-22, when exports surged by 239.48% over the prior year. ### India maintains a trade surplus of ₹18.87 Crore in HSN Code 48044900 goods In FY 2024-25, India's exports of ₹33.82 Cr exceeded imports of ₹14.95 Cr, resulting in a trade surplus of ₹18.87 Crore — ranking #2869 of 12657 by surplus magnitude. ### Import growth of -17.10% CAGR signals stable import dependency for Other Kraft Paperboard (150-225 g/m²) India's imports under HSN Code 48044900 have grown at -17.10% CAGR, reaching ₹14.95 Crore in FY 2024-25. ### HSN Code 48044900 contributes 3.75% of Sub-Chapter 4804 exports — ranked #7 Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48044900 ranks #7 by export value — accounting for 3.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.62% share (rank #11). ## 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](https://busy.in/hsn/hsn-48042900/) | ₹35 Cr | | #7 | HSN Code 48044900: Other Kraft Paperboard (150-225 g/m²) (this hsn code) | ₹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 |