---
title: "HSN Code for Kraft paper ≥225 g/m2 | HSN 48045900 GST Rate"
description: "Find HSN and GST Rates for 48045900 related to Kraft paper ≥225 g/m2 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48045900/"
---

# HSN Code 48045900: Kraft paper ≥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 225 g/m2 or more : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48045900 ?

It includes Fluting paper : Semi-chemical fluting paper

### Any common misclassification issue with Kraft paper ≥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.

### Do e‑way bill and e‑invoice apply for Kraft paper ≥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.

### Does packaging or labelling change the GST for Kraft paper ≥225 g/m2?

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 should mixed supplies be billed when Kraft paper ≥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 Kraft paper ≥225 g/m2; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Kraft paper ≥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.

### How much GST applies to Kraft paper ≥225 g/m2?

Under HSN 48045900, Kraft paper ≥225 g/m2 attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 48045900 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹4 Cr (−81.56% YoY) — 0.0001% of India's total exports
- Imports: ₹201 Cr (+2.63% YoY) — 0.0033% of India's total imports
- Trade balance: −₹197 Cr (Deficit); surplus rank #11304 of 12657 HSN codes
- Share of Sub-Chapter 4804: 0.42% of its exports; import side 8.33%
- Rank within Sub-Chapter 4804: #10 of 12 by export value; import-side #4

### Key metrics

- Export CAGR: -11.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6943 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +766.06% in FY 2021-22
- Contribution to Sub-Ch. 4804: 0.42% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48045900

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 | 8.08 | 0.0004% | — | 0.89% | 107.72 | 0.0030% | — | 8.78% | −99.64 | #5255 |
| FY 2019-20 | 8.92 | 0.0004% | +10.40% | 1.38% | 159.37 | 0.0048% | +47.95% | 12.72% | −150.45 | #5163 |
| FY 2020-21 | 10.49 | 0.0005% | +17.60% | 1.08% | 124.54 | 0.0043% | −21.85% | 10.25% | −114.05 | #5008 |
| FY 2021-22 | 90.85 | 0.0029% | +766.06% | 6.83% | 186.52 | 0.0041% | +49.77% | 12.06% | −95.67 | #2554 |
| FY 2022-23 | 37.96 | 0.0010% | −58.22% | 4.05% | 251.80 | 0.0044% | +35.00% | 12.50% | −213.84 | #3842 |
| FY 2023-24 | 20.45 | 0.0006% | −46.13% | 2.40% | 195.91 | 0.0035% | −22.20% | 9.88% | −175.46 | #4749 |
| FY 2024-25 | 3.77 | 0.0001% | −81.56% | 0.42% | 201.06 | 0.0033% | +2.63% | 8.33% | −197.29 | #6943 |

- CAGR (7-year): exports -11.93%/yr, imports 10.96%/yr (consistently Deficit)

## Key trade insights: HSN Code 48045900 export-import analysis

### Export decline: -11.93% CAGR over 7 years

India's exports under HSN Code 48045900 have declined at a compound annual rate of -11.93% over 7 fiscal years, falling from ₹8.08 Crore in FY 2018-19 to ₹3.77 Crore in FY 2024-25.

### HSN Code 48045900 ranked #6943 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48045900 ranks #6943 out of 12657 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #10 of 12. By trade surplus, it ranks #11304 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48045900 exports

The strongest single-year export movement for HSN Code 48045900 was recorded in FY 2021-22, when exports surged by 766.06% over the prior year.

### India records a trade deficit of ₹197.29 Crore in HSN Code 48045900 goods

In FY 2024-25, India's imports of ₹201.06 Cr exceeded exports of ₹3.77 Cr, resulting in a trade deficit of ₹197.29 Crore — ranking #11304 of 12657 by surplus magnitude.

### Import growth of 10.96% CAGR signals rising demand for Kraft paper ≥225 g/m2

India's imports under HSN Code 48045900 have grown at 10.96% CAGR, reaching ₹201.06 Crore in FY 2024-25.

### HSN Code 48045900 contributes 0.42% of Sub-Chapter 4804 exports — ranked #10

Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48045900 ranks #10 by export value — accounting for 0.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.33% share (rank #4).

## 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)](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 (this hsn code) | ₹4 Cr |