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 or export of Kraft paper ≥225 g/m2.
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HSN Code 48045900 relates to the following description.
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
CGST
6%
SGST
6%
IGST
12%
CESS
0%
Kraft paper ≥225 g/m2 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 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
India’s Exports
FY 2024-25₹4 Cr
0.0001% of India’s total exports
India’s Imports
FY 2024-25₹201 Cr
0.0033% of India’s total imports
Trade Balance
FY 2024-25−₹197 Cr
Surplus rank #11304 of 12657 HSN codes
% of Sub-Chapter 4804
FY 2024-250.42%
Share of Sub-Chapter 4804’s total exports in FY 2024-25
Import side: 8.33% of Sub-Chapter 4804’s imports
Rank Within Sub-Chapter 4804
FY 2024-25#10 of 12
Position by export value among HSN codes in Sub-Chapter 4804
Import-side rank: #4 of 12
At a glance
−11.93%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#6943
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+766.06%
Peak Growth Year
FY 2021-22 · strongest single-year move
0.42%
Contribution to Sub-Ch. 4804
Share of Sub-Chapter 4804 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−99.64
Exports
8.08 ₹ Cr
0.0004% share
— YoY
0.89% of Sub-Ch. 4804
Imports
107.72 ₹ Cr
0.0030% share
— YoY
8.78% of Sub-Ch. 4804
Balance
−150.45
Exports
8.92 ₹ Cr
0.0004% share
+10.40% YoY
1.38% of Sub-Ch. 4804
Imports
159.37 ₹ Cr
0.0048% share
+47.95% YoY
12.72% of Sub-Ch. 4804
Balance
−114.05
Exports
10.49 ₹ Cr
0.0005% share
+17.60% YoY
1.08% of Sub-Ch. 4804
Imports
124.54 ₹ Cr
0.0043% share
−21.85% YoY
10.25% of Sub-Ch. 4804
Balance
−95.67
Exports
90.85 ₹ Cr
0.0029% share
+766.06% YoY
6.83% of Sub-Ch. 4804
Imports
186.52 ₹ Cr
0.0041% share
+49.77% YoY
12.06% of Sub-Ch. 4804
Balance
−213.84
Exports
37.96 ₹ Cr
0.0010% share
−58.22% YoY
4.05% of Sub-Ch. 4804
Imports
251.80 ₹ Cr
0.0044% share
+35.00% YoY
12.50% of Sub-Ch. 4804
Balance
−175.46
Exports
20.45 ₹ Cr
0.0006% share
−46.13% YoY
2.40% of Sub-Ch. 4804
Imports
195.91 ₹ Cr
0.0035% share
−22.20% YoY
9.88% of Sub-Ch. 4804
Balance
−197.29
Exports
3.77 ₹ Cr
0.0001% share
−81.56% YoY
0.42% of Sub-Ch. 4804
Imports
201.06 ₹ Cr
0.0033% share
+2.63% YoY
8.33% of Sub-Ch. 4804
CAGR · 7-Year
Exports
−11.93% /yr
Imports
10.96% /yr
reference, FY 2024-25
Export
₹902.24 Cr
Import
₹2,413.74 Cr
Trade Balance
−1,511.50
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.
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.
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.
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.
India's imports under HSN Code 48045900 have grown at 10.96% CAGR, reaching ₹201.06 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 48045900 and GST compliance.
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.