--- title: "HSN Code for Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached | HSN 48045100 GST Rate" description: "Find HSN and GST Rates for 48045100 related to Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48045100/" --- # HSN Code 48045100: Kraft Paper & Paperboard ≥ 225 g/m²: 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 225 g/m2 or more : Unbleached | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48045100 ? It includes Surgical Forceps/Clamps/Clips/Holders ### Do e‑way bill and e‑invoice apply for Kraft Paper & Paperboard ≥ 225 g/m²: 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. ### Does packaging or labelling change the GST for Kraft Paper & Paperboard ≥ 225 g/m²: 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. ### How much GST applies to Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached? Under HSN 48045100, Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached; Nil for exempt items if applicable). ### Any common misclassification issue with Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 48045100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹244 Cr (+14.73% YoY) — 0.0066% of India's total exports - Imports: ₹68 Cr (+32.67% YoY) — 0.0011% of India's total imports - Trade balance: ₹176 Cr (Surplus); surplus rank #1233 of 12657 HSN codes - Share of Sub-Chapter 4804: 27.09% of its exports; import side 2.83% - Rank within Sub-Chapter 4804: #2 of 12 by export value; import-side #8 ### Key metrics - Export CAGR: 10.98% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1644 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +106.51% in FY 2020-21 - Contribution to Sub-Ch. 4804: 27.09% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48045100 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 | 130.82 | 0.0057% | — | 14.35% | 13.33 | 0.0004% | — | 1.09% | +117.49 | #1717 | | FY 2019-20 | 125.86 | 0.0057% | −3.79% | 19.52% | 19.65 | 0.0006% | +47.41% | 1.57% | +106.21 | #1759 | | FY 2020-21 | 259.91 | 0.0121% | +106.51% | 26.83% | 21.80 | 0.0007% | +10.94% | 1.79% | +238.11 | #1135 | | FY 2021-22 | 331.58 | 0.0106% | +27.57% | 24.92% | 49.58 | 0.0011% | +127.43% | 3.21% | +282.00 | #1201 | | FY 2022-23 | 213.82 | 0.0059% | −35.51% | 22.84% | 90.40 | 0.0016% | +82.33% | 4.49% | +123.42 | #1667 | | FY 2023-24 | 213.08 | 0.0059% | −0.35% | 25.05% | 51.54 | 0.0009% | −42.99% | 2.60% | +161.54 | #1715 | | FY 2024-25 | 244.46 | 0.0066% | +14.73% | 27.09% | 68.38 | 0.0011% | +32.67% | 2.83% | +176.08 | #1644 | - CAGR (7-year): exports 10.98%/yr, imports 31.33%/yr (consistently Surplus) ## Key trade insights: HSN Code 48045100 export-import analysis ### Consistent export growth: 10.98% CAGR over 7 years India's exports under HSN Code 48045100 have grown at a compound annual rate of 10.98% over 7 fiscal years, rising from ₹130.82 Crore in FY 2018-19 to ₹244.46 Crore in FY 2024-25. ### HSN Code 48045100 ranked #1644 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48045100 ranks #1644 out of 12657 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #2 of 12. By trade surplus, it ranks #1233 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 48045100 exports The strongest single-year export movement for HSN Code 48045100 was recorded in FY 2020-21, when exports surged by 106.51% over the prior year. ### India maintains a trade surplus of ₹176.08 Crore in HSN Code 48045100 goods In FY 2024-25, India's exports of ₹244.46 Cr exceeded imports of ₹68.38 Cr, resulting in a trade surplus of ₹176.08 Crore — ranking #1233 of 12657 by surplus magnitude. ### Import growth of 31.33% CAGR signals rising demand for Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached India's imports under HSN Code 48045100 have grown at 31.33% CAGR, reaching ₹68.38 Crore in FY 2024-25. ### HSN Code 48045100 contributes 27.09% of Sub-Chapter 4804 exports — ranked #2 Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48045100 ranks #2 by export value — accounting for 27.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.83% share (rank #8). ## 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 (this hsn code) | ₹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)](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 |