---
title: "HSN Code for Kraft Paper| Chemical Process Paper | HSN 48103200 GST Rate"
description: "Find HSN and GST Rates for 48103200 related to Kraft Paper| Chemical Process Paper with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48103200/"
---

# HSN Code 48103200: Kraft Paper| Chemical Process Paper

- [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 more than 150 g/m2 | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 48103200 ?

It includes Insulating Kraft Paper

### Any common misclassification issue with Kraft Paper/ Chemical Process Paper?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Kraft Paper/ Chemical Process Paper?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Kraft Paper/ Chemical Process Paper?

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 much GST applies to Kraft Paper/ Chemical Process Paper?

Under HSN 48103200, Kraft Paper/ Chemical Process Paper 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/ Chemical Process Paper?

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.

## India's trade performance: HSN Code 48103200 (FY 2024-25)

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

- Exports: < ₹1 Crore — 0.0000% of India's total exports
- Imports: ₹6 Cr (−64.93% YoY) — 0.0001% of India's total imports
- Trade balance: −₹6 Cr (Deficit); surplus rank #8696 of 12657 HSN codes
- Share of Sub-Chapter 4810: 0.00% of its exports; import side 0.08%
- Rank within Sub-Chapter 4810: #18 of 22 by export value; import-side #16

### Key metrics

- Export CAGR: -48.32% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: −15.49% in FY 2020-21
- Contribution to Sub-Ch. 4810: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48103200

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 | 1.05 | 0.0000% | — | 0.06% | 35.09 | 0.0010% | — | 0.75% | −34.04 | #7581 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −32.38% | 0.03% | 47.50 | 0.0014% | +35.37% | 1.08% | −46.79 | #7928 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −15.49% | 0.02% | 63.23 | 0.0022% | +33.12% | 2.18% | −62.63 | #8107 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −61.67% | 0.00% | < ₹1 Crore | 0.0000% | −99.53% | 0.01% | −0.07 | #9112 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −30.43% | 0.00% | 6.59 | 0.0001% | +2,096.67% | 0.11% | −6.43 | #9410 |
| FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 16.48 | 0.0003% | +150.08% | 0.27% | −16.48 | — |
| FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | 5.78 | 0.0001% | −64.93% | 0.08% | −5.76 | #10305 |

- CAGR (7-year): exports -48.32%/yr, imports -25.96%/yr (consistently Deficit)

## Key trade insights: HSN Code 48103200 export-import analysis

### Export decline: -48.32% CAGR over 7 years

India's exports under HSN Code 48103200 have declined at a compound annual rate of -48.32% over 7 fiscal years, falling from ₹1.05 Crore in FY 2018-19 to ₹0.02 Crore in FY 2024-25.

### HSN Code 48103200 ranked #10305 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48103200 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 4810, it ranks #18 of 22. By trade surplus, it ranks #8696 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 48103200 exports

The strongest single-year export movement for HSN Code 48103200 was recorded in FY 2020-21, when exports declined by 15.49% over the prior year.

### India records a trade deficit of ₹5.76 Crore in HSN Code 48103200 goods

In FY 2024-25, India's imports of ₹5.78 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹5.76 Crore — ranking #8696 of 12657 by surplus magnitude.

### Import growth of -25.96% CAGR signals stable import dependency for Kraft Paper| Chemical Process Paper

India's imports under HSN Code 48103200 have grown at -25.96% CAGR, reaching ₹5.78 Crore in FY 2024-25.

### HSN Code 48103200 contributes 0.00% of Sub-Chapter 4810 exports — ranked #18

Among the 22 HSN codes under Sub-Chapter 4810, HSN Code 48103200 ranks #18 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.08% share (rank #16).

## 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 |
| #18 | HSN Code 48103200: Kraft Paper\| Chemical Process Paper (this hsn code) | < ₹1 Crore |