--- title: "HSN Code for Other Kraft Paper/Board | HSN 48103990 GST Rate" description: "Find HSN and GST Rates for 48103990 related to Other Kraft Paper/Board with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48103990/" --- # HSN Code 48103990: Other Kraft Paper/Board - [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 : other: other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48103990 ? It includes Other Paper And Paperboard | Multi-Ply ### Any common misclassification issue with Other Kraft Paper/Board? 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 Other Kraft Paper/Board is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Kraft Paper/Board; Nil for exempt items if applicable). ### How much GST applies to Other Kraft Paper/Board? Under HSN 48103990, Other Kraft Paper/Board attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other Kraft Paper/Board? 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 Other Kraft Paper/Board? 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 48103990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹26 Cr (+727.74% YoY) — 0.0007% of India's total exports - Imports: ₹324 Cr (+32.48% YoY) — 0.0053% of India's total imports - Trade balance: −₹298 Cr (Deficit); surplus rank #11587 of 12657 HSN codes - Share of Sub-Chapter 4810: 0.77% of its exports; import side 4.28% - Rank within Sub-Chapter 4810: #8 of 22 by export value; import-side #7 ### Key metrics - Export CAGR: 77.16% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4534 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +727.74% in FY 2024-25 - Contribution to Sub-Ch. 4810: 0.77% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48103990 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% | — | 0.05% | 74.47 | 0.0021% | — | 1.59% | −73.64 | #7785 | | FY 2019-20 | 1.86 | 0.0001% | +124.10% | 0.08% | 127.73 | 0.0038% | +71.52% | 2.90% | −125.87 | #7011 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −57.53% | 0.03% | 131.38 | 0.0045% | +2.86% | 4.52% | −130.59 | #7862 | | FY 2021-22 | 1.36 | 0.0000% | +72.15% | 0.03% | 290.87 | 0.0064% | +121.40% | 7.76% | −289.51 | #7709 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −51.47% | 0.01% | 357.90 | 0.0062% | +23.04% | 5.83% | −357.24 | #8451 | | FY 2023-24 | 3.10 | 0.0001% | +369.70% | 0.10% | 244.44 | 0.0044% | −31.70% | 4.05% | −241.34 | #7101 | | FY 2024-25 | 25.66 | 0.0007% | +727.74% | 0.77% | 323.83 | 0.0053% | +32.48% | 4.28% | −298.17 | #4534 | - CAGR (7-year): exports 77.16%/yr, imports 27.76%/yr (consistently Deficit) ## Key trade insights: HSN Code 48103990 export-import analysis ### Consistent export growth: 77.16% CAGR over 7 years India's exports under HSN Code 48103990 have grown at a compound annual rate of 77.16% over 7 fiscal years, rising from ₹0.83 Crore in FY 2018-19 to ₹25.66 Crore in FY 2024-25. ### HSN Code 48103990 ranked #4534 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48103990 ranks #4534 out of 12657 HSN codes by total export value. Within Sub-Chapter 4810, it ranks #8 of 22. By trade surplus, it ranks #11587 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 48103990 exports The strongest single-year export movement for HSN Code 48103990 was recorded in FY 2024-25, when exports surged by 727.74% over the prior year. ### India records a trade deficit of ₹298.17 Crore in HSN Code 48103990 goods In FY 2024-25, India's imports of ₹323.83 Cr exceeded exports of ₹25.66 Cr, resulting in a trade deficit of ₹298.17 Crore — ranking #11587 of 12657 by surplus magnitude. ### Import growth of 27.76% CAGR signals rising demand for Other Kraft Paper/Board India's imports under HSN Code 48103990 have grown at 27.76% CAGR, reaching ₹323.83 Crore in FY 2024-25. ### HSN Code 48103990 contributes 0.77% of Sub-Chapter 4810 exports — ranked #8 Among the 22 HSN codes under Sub-Chapter 4810, HSN Code 48103990 ranks #8 by export value — accounting for 0.77% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.28% share (rank #7). ## 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 (this hsn code) | ₹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 |