HSN Code 48045900 represents Other Kraft Paper and Paperboard, 225 g/m² or More under GST classification. This code helps businesses identify Other Kraft Paper and Paperboard, 225 g/m² or More 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 Other Kraft Paper and Paperboard, 225 g/m² or More.
Manage correct HSN codes and GST rates with BUSY.
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
9%
SGST
9%
IGST
18%
CESS
0%
Other Kraft Paper and Paperboard, 225 g/m² or More 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
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹9 Cr
0.0002% of India’s total exports
India’s Imports
FY 2025-26₹213 Cr
0.0031% of India’s total imports
Trade Balance
FY 2025-26−₹204 Cr
Surplus rank #11404 of 12872 HSN codes
% of Sub-Chapter 4804
FY 2025-260.85%
Share of Sub-Chapter 4804’s total exports in FY 2025-26
Import side: 8.32% of Sub-Chapter 4804’s imports
Rank Within Sub-Chapter 4804
FY 2025-26#10 of 12
Position by export value among HSN codes in Sub-Chapter 4804
Import-side rank: #5 of 12
At a glance
1.05%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#6144
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+766.06%
Peak Growth Year
FY 2021-22 · strongest single-year move
0.85%
Contribution to Sub-Ch. 4804
Share of Sub-Chapter 4804 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, 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
Balance
−204.49
Exports
8.69 ₹ Cr
0.0002% share
+130.50% YoY
0.85% of Sub-Ch. 4804
Imports
213.18 ₹ Cr
0.0031% share
+6.03% YoY
8.32% of Sub-Ch. 4804
CAGR · 8-Year
Exports
1.05% /yr
Imports
10.24% /yr
reference, FY 2025-26
Export
₹1,021.90 Cr
Import
₹2,563.31 Cr
Trade Balance
−1,541.41
India's exports under HSN Code 48045900 have grown at a compound annual rate of 1.05% over 8 fiscal years, rising from ₹8.08 Crore in FY 2018-19 to ₹8.69 Crore in FY 2025-26.
In FY 2025-26, HSN Code 48045900 ranks #6144 out of 12872 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #10 of 12. By trade surplus, it ranks #11404 of 12872.
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 2025-26, India's imports of ₹213.18 Cr exceeded exports of ₹8.69 Cr, resulting in a trade deficit of ₹204.49 Crore — ranking #11404 of 12872 by surplus magnitude.
India's imports under HSN Code 48045900 have grown at 10.24% CAGR, reaching ₹213.18 Crore in FY 2025-26.
Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48045900 ranks #10 by export value — accounting for 0.85% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 8.32% share (rank #5).
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 Other Kraft Paper and Paperboard, 225 g/m² or More; 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, Other Kraft Paper and Paperboard, 225 g/m² or More attracts Varies when sold in taxable form. Describe the exact form on the invoice.