---
title: "HSN Code for Kraft Paper and Paperboard Sheets | HSN 48116000 GST Rate"
description: "Find HSN and GST Rates for 48116000 related to Kraft Paper and Paperboard Sheets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48116000/"
---

# HSN Code 48116000: Kraft Paper and Paperboard Sheets

- [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 4811: Coated paper](https://busy.in/hsn/sub-chapter-4811/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48116000 ?

It includes Handmade Paper And Paperboard

### Does packaging or labelling change the GST for Kraft Paper and Paperboard Sheets?

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 and Paperboard Sheets?

Under HSN 48116000, Kraft Paper and Paperboard Sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Kraft Paper and Paperboard Sheets?

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 and Paperboard Sheets?

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

### Do e‑way bill and e‑invoice apply for Kraft Paper and Paperboard Sheets?

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 and Paperboard Sheets is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Kraft Paper and Paperboard Sheets; Nil for exempt items if applicable).

## India's trade performance: HSN Code 48116000 (FY 2024-25)

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

- Exports: ₹13 Cr (+14.45% YoY) — 0.0004% of India's total exports
- Imports: ₹184 Cr (+22.47% YoY) — 0.0030% of India's total imports
- Trade balance: −₹171 Cr (Deficit); surplus rank #11202 of 12657 HSN codes
- Share of Sub-Chapter 4811: 0.48% of its exports; import side 4.79%
- Rank within Sub-Chapter 4811: #9 of 22 by export value; import-side #5

### Key metrics

- Export CAGR: 21.49% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5452 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +335.19% in FY 2020-21
- Contribution to Sub-Ch. 4811: 0.48% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48116000

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. 4811 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4811 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.04 | 0.0002% | — | 0.36% | 137.36 | 0.0038% | — | 5.17% | −133.32 | #6125 |
| FY 2019-20 | 3.78 | 0.0002% | −6.44% | 0.34% | 122.58 | 0.0037% | −10.76% | 4.99% | −118.80 | #6178 |
| FY 2020-21 | 16.45 | 0.0008% | +335.19% | 1.56% | 131.31 | 0.0045% | +7.12% | 6.19% | −114.86 | #4463 |
| FY 2021-22 | 22.23 | 0.0007% | +35.14% | 1.33% | 165.50 | 0.0036% | +26.04% | 5.76% | −143.27 | #4459 |
| FY 2022-23 | 14.05 | 0.0004% | −36.80% | 0.69% | 190.31 | 0.0033% | +14.99% | 5.18% | −176.26 | #5163 |
| FY 2023-24 | 11.35 | 0.0003% | −19.22% | 0.52% | 150.58 | 0.0027% | −20.88% | 4.14% | −139.23 | #5567 |
| FY 2024-25 | 12.99 | 0.0004% | +14.45% | 0.48% | 184.42 | 0.0030% | +22.47% | 4.79% | −171.43 | #5452 |

- CAGR (7-year): exports 21.49%/yr, imports 5.03%/yr (consistently Deficit)

## Key trade insights: HSN Code 48116000 export-import analysis

### Consistent export growth: 21.49% CAGR over 7 years

India's exports under HSN Code 48116000 have grown at a compound annual rate of 21.49% over 7 fiscal years, rising from ₹4.04 Crore in FY 2018-19 to ₹12.99 Crore in FY 2024-25.

### HSN Code 48116000 ranked #5452 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48116000 ranks #5452 out of 12657 HSN codes by total export value. Within Sub-Chapter 4811, it ranks #9 of 22. By trade surplus, it ranks #11202 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 48116000 exports

The strongest single-year export movement for HSN Code 48116000 was recorded in FY 2020-21, when exports surged by 335.19% over the prior year.

### India records a trade deficit of ₹171.43 Crore in HSN Code 48116000 goods

In FY 2024-25, India's imports of ₹184.42 Cr exceeded exports of ₹12.99 Cr, resulting in a trade deficit of ₹171.43 Crore — ranking #11202 of 12657 by surplus magnitude.

### Import growth of 5.03% CAGR signals stable import dependency for Kraft Paper and Paperboard Sheets

India's imports under HSN Code 48116000 have grown at 5.03% CAGR, reaching ₹184.42 Crore in FY 2024-25.

### HSN Code 48116000 contributes 0.48% of Sub-Chapter 4811 exports — ranked #9

Among the 22 HSN codes under Sub-Chapter 4811, HSN Code 48116000 ranks #9 by export value — accounting for 0.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.79% share (rank #5).

## Related HSN Codes in Sub-Chapter 4811

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48115910: Aseptic Packaging Paper](https://busy.in/hsn/hsn-48115910/) | ₹1,169 Cr |
| #2 | [HSN Code 48114100: Self-adhesive paper and paperboard](https://busy.in/hsn/hsn-48114100/) | ₹609 Cr |
| #3 | [HSN Code 48119099: Other Paper/Paperboard](https://busy.in/hsn/hsn-48119099/) | ₹264 Cr |
| #4 | [HSN Code 48114900: Gummed or adhesive paper and paperboard : other](https://busy.in/hsn/hsn-48114900/) | ₹224 Cr |
| #5 | [HSN Code 48115990: Paper and Paperboard Products Not Elsewhere Classified](https://busy.in/hsn/hsn-48115990/) | ₹191 Cr |
| #6 | [HSN Code 48115190: Aseptic Packaging Paper (more than 150g/m2)](https://busy.in/hsn/hsn-48115190/) | ₹177 Cr |
| #7 | [HSN Code 48119091: Grape Guard Paper](https://busy.in/hsn/hsn-48119091/) | ₹44 Cr |
| #8 | [HSN Code 48115110: Other Bleached Plastic-Coated Paper](https://busy.in/hsn/hsn-48115110/) | ₹14 Cr |
| #9 | HSN Code 48116000: Kraft Paper and Paperboard Sheets (this hsn code) | ₹13 Cr |
| #10 | [HSN Code 48119096: Wallpaper Wall Coverings Plaiting Material](https://busy.in/hsn/hsn-48119096/) | ₹4 Cr |