--- title: "HSN Code for Kraft paper: Chemical process, ≤150 g/m2 | HSN 48103100 GST Rate" description: "Find HSN and GST Rates for 48103100 related to Kraft paper: Chemical process, ≤150 g/m2 with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48103100/" --- # HSN Code 48103100: Kraft paper: Chemical process, ≤150 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 4810: Kaolin coated paper](https://busy.in/hsn/sub-chapter-4810/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : 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, and weighing 150 g/m2 or less | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48103100 ? It includes Kraft Paper| Chemical Process Paper ### Does packaging or labelling change the GST for Kraft paper: Chemical process, ≤150 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. ### Do e‑way bill and e‑invoice apply for Kraft paper: Chemical process, ≤150 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. ### Can we claim ITC on inputs used to trade Kraft paper: Chemical process, ≤150 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. ### Any common misclassification issue with Kraft paper: Chemical process, ≤150 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. ### How should mixed supplies be billed when Kraft paper: Chemical process, ≤150 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: Chemical process, ≤150 g/m2; Nil for exempt items if applicable). ### How much GST applies to Kraft paper: Chemical process, ≤150 g/m2? Under HSN 48103100, Kraft paper: Chemical process, ≤150 g/m2 attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 48103100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+25.53% YoY) — 0.0000% of India's total exports - Imports: ₹61 Cr (−35.71% YoY) — 0.0010% of India's total imports - Trade balance: −₹61 Cr (Deficit); surplus rank #10394 of 12657 HSN codes - Share of Sub-Chapter 4810: 0.02% of its exports; import side 0.81% - Rank within Sub-Chapter 4810: #15 of 22 by export value; import-side #12 ### Key metrics - Export CAGR: 75.78% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8703 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,150.00% in FY 2019-20 - Contribution to Sub-Ch. 4810: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48103100 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. 4810 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4810 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.00% | 32.98 | 0.0009% | — | 0.70% | −32.96 | #9774 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +1,150.00% | 0.01% | 60.63 | 0.0018% | +83.84% | 1.38% | −60.38 | #8687 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 26.24 | 0.0009% | −56.72% | 0.90% | −26.24 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | 25.92 | 0.0006% | −1.22% | 0.69% | −25.77 | #9341 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +80.00% | 0.01% | 43.62 | 0.0008% | +68.29% | 0.71% | −43.35 | #9105 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +74.07% | 0.02% | 95.40 | 0.0017% | +118.71% | 1.58% | −94.93 | #8839 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +25.53% | 0.02% | 61.33 | 0.0010% | −35.71% | 0.81% | −60.74 | #8703 | - CAGR (7-year): exports 75.78%/yr, imports 10.89%/yr (consistently Deficit) ## Key trade insights: HSN Code 48103100 export-import analysis ### Consistent export growth: 75.78% CAGR over 7 years India's exports under HSN Code 48103100 have grown at a compound annual rate of 75.78% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.59 Crore in FY 2024-25. ### HSN Code 48103100 ranked #8703 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48103100 ranks #8703 out of 12657 HSN codes by total export value. Within Sub-Chapter 4810, it ranks #15 of 22. By trade surplus, it ranks #10394 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 48103100 exports The strongest single-year export movement for HSN Code 48103100 was recorded in FY 2019-20, when exports surged by 1,150.00% over the prior year. ### India records a trade deficit of ₹60.74 Crore in HSN Code 48103100 goods In FY 2024-25, India's imports of ₹61.33 Cr exceeded exports of ₹0.59 Cr, resulting in a trade deficit of ₹60.74 Crore — ranking #10394 of 12657 by surplus magnitude. ### Import growth of 10.89% CAGR signals rising demand for Kraft paper: Chemical process, ≤150 g/m2 India's imports under HSN Code 48103100 have grown at 10.89% CAGR, reaching ₹61.33 Crore in FY 2024-25. ### HSN Code 48103100 contributes 0.02% of Sub-Chapter 4810 exports — ranked #15 Among the 22 HSN codes under Sub-Chapter 4810, HSN Code 48103100 ranks #15 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.81% share (rank #12). ## Related HSN Codes in Sub-Chapter 4810 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 48109200: Other Paper And Paperboard \| Multi-Ply](https://busy.in/hsn/hsn-48109200/) | ₹1,433 Cr | | #2 | [HSN Code 48109900: Other Paper And Paperboard \| Other](https://busy.in/hsn/hsn-48109900/) | ₹960 Cr | | #3 | [HSN Code 48101990: Paper For Writing (Other)](https://busy.in/hsn/hsn-48101990/) | ₹462 Cr | | #4 | [HSN Code 48101390: Paper For Printing (Rolls)](https://busy.in/hsn/hsn-48101390/) | ₹223 Cr | | #5 | [HSN Code 48101920: Art Paper](https://busy.in/hsn/hsn-48101920/) | ₹115 Cr | | #6 | [HSN Code 48102900: Light-Weight Coated Paper (Chemi-Mech. Pulp)](https://busy.in/hsn/hsn-48102900/) | ₹80 Cr | | #7 | [HSN Code 48101320: Art paper](https://busy.in/hsn/hsn-48101320/) | ₹28 Cr | | #8 | [HSN Code 48103990: Other Kraft Paper/Board](https://busy.in/hsn/hsn-48103990/) | ₹26 Cr | | #9 | [HSN Code 48102200: Paint/Distemper/Varnish Brushes (excl. 9603 30)](https://busy.in/hsn/hsn-48102200/) | ₹3 Cr | | #10 | [HSN Code 48101310: Imitation Art Paper](https://busy.in/hsn/hsn-48101310/) | ₹1 Cr | | #15 | HSN Code 48103100: Kraft paper: Chemical process, ≤150 g/m2 (this hsn code) | < ₹1 Crore |