What products are classified under HSN 48045900 ?
It includes Fluting paper : Semi-chemical fluting paper
HSN Code 48045900 represents Kraft paper ≥225 g/m2 under GST classification. This code helps businesses identify Kraft paper ≥225 g/m2 correctly for billing, taxation, and trade. With HSN Code 48045900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Kraft paper ≥225 g/m2.
HSN Code 48045900 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 225 g/m2 or more : Other | 6% | 6% | 12% | 0% |
Description of goods
Other kraft paper and paperboard weighing 225 g/m2 or more : 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 ≥225 g/m2 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 150 g/m2 or less: other | |
| 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 |
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 150 g/m2 or less: other
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
| 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 Fluting paper : Semi-chemical fluting paper
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kraft paper ≥225 g/m2; Nil for exempt items if applicable).
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 48045900, Kraft paper ≥225 g/m2 attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.