--- title: "HSN Code for Kraft Paper, Creped or Crinkled: Embossed or Perforated Other | HSN 48089000 GST Rate" description: "Find HSN and GST Rates for 48089000 related to Kraft Paper, Creped or Crinkled: Embossed or Perforated Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48089000/" --- # HSN Code 48089000: Kraft Paper, Creped or Crinkled: Embossed or Perforated Other - [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 4808: Corrugated Or Creped Paper](https://busy.in/hsn/sub-chapter-4808/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Kraft paper, creped or crinkled, whether or not embossed or Perforated : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48089000 ? It includes Self-Copy Paper ### Any common misclassification issue with Kraft Paper, Creped or Crinkled: Embossed or Perforated Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Kraft Paper, Creped or Crinkled: Embossed or Perforated Other? Under HSN 48089000, Kraft Paper, Creped or Crinkled: Embossed or Perforated Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Kraft Paper, Creped or Crinkled: Embossed or Perforated Other? 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. ### How should mixed supplies be billed when Kraft Paper, Creped or Crinkled: Embossed or Perforated Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kraft Paper, Creped or Crinkled: Embossed or Perforated Other; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Kraft Paper, Creped or Crinkled: Embossed or Perforated Other? 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. ## India's trade performance: HSN Code 48089000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹28 Cr (−17.76% YoY) — 0.0008% of India's total exports - Imports: ₹117 Cr (+3.17% YoY) — 0.0019% of India's total imports - Trade balance: −₹89 Cr (Deficit); surplus rank #10710 of 12657 HSN codes - Share of Sub-Chapter 4808: 67.55% of its exports; import side 79.11% - Rank within Sub-Chapter 4808: #1 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: 6.44% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4436 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +64.03% in FY 2023-24 - Contribution to Sub-Ch. 4808: 67.55% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48089000 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. 4808 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4808 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 19.11 | 0.0008% | — | 58.76% | 42.14 | 0.0012% | — | 84.35% | −23.03 | #4164 | | FY 2019-20 | 16.50 | 0.0007% | −13.66% | 57.79% | 37.55 | 0.0011% | −10.89% | 80.77% | −21.05 | #4379 | | FY 2020-21 | 20.41 | 0.0009% | +23.70% | 79.57% | 50.70 | 0.0017% | +35.02% | 80.09% | −30.29 | #4150 | | FY 2021-22 | 22.16 | 0.0007% | +8.57% | 73.47% | 93.99 | 0.0021% | +85.38% | 90.87% | −71.83 | #4463 | | FY 2022-23 | 20.60 | 0.0006% | −7.04% | 82.01% | 87.73 | 0.0015% | −6.66% | 90.11% | −67.13 | #4628 | | FY 2023-24 | 33.79 | 0.0009% | +64.03% | 72.15% | 113.01 | 0.0020% | +28.82% | 84.72% | −79.22 | #4086 | | FY 2024-25 | 27.79 | 0.0008% | −17.76% | 67.55% | 116.59 | 0.0019% | +3.17% | 79.11% | −88.80 | #4436 | - CAGR (7-year): exports 6.44%/yr, imports 18.48%/yr (consistently Deficit) ## Key trade insights: HSN Code 48089000 export-import analysis ### Consistent export growth: 6.44% CAGR over 7 years India's exports under HSN Code 48089000 have grown at a compound annual rate of 6.44% over 7 fiscal years, rising from ₹19.11 Crore in FY 2018-19 to ₹27.79 Crore in FY 2024-25. ### HSN Code 48089000 ranked #4436 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48089000 ranks #4436 out of 12657 HSN codes by total export value. Within Sub-Chapter 4808, it ranks #1 of 4. By trade surplus, it ranks #10710 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 48089000 exports The strongest single-year export movement for HSN Code 48089000 was recorded in FY 2023-24, when exports surged by 64.03% over the prior year. ### India records a trade deficit of ₹88.80 Crore in HSN Code 48089000 goods In FY 2024-25, India's imports of ₹116.59 Cr exceeded exports of ₹27.79 Cr, resulting in a trade deficit of ₹88.80 Crore — ranking #10710 of 12657 by surplus magnitude. ### Import growth of 18.48% CAGR signals rising demand for Kraft Paper, Creped or Crinkled: Embossed or Perforated Other India's imports under HSN Code 48089000 have grown at 18.48% CAGR, reaching ₹116.59 Crore in FY 2024-25. ### HSN Code 48089000 contributes 67.55% of Sub-Chapter 4808 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 4808, HSN Code 48089000 ranks #1 by export value — accounting for 67.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 79.11% share (rank #1). ## Related HSN Codes in Sub-Chapter 4808 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 48089000: Kraft Paper, Creped or Crinkled: Embossed or Perforated Other (this hsn code) | ₹28 Cr | | #2 | [HSN Code 48081000: Corrugated paper and board](https://busy.in/hsn/hsn-48081000/) | ₹7 Cr | | #3 | [HSN Code 48084090: Other Creped Kraft Paper](https://busy.in/hsn/hsn-48084090/) | ₹6 Cr | | #4 | [HSN Code 48084010: Sack Creped Kraft Paper](https://busy.in/hsn/hsn-48084010/) | < ₹1 Crore |