What products are classified under HSN 4804
It includes Uncoated kraft paper
HSN Sub Chapter 4804 represents Uncoated kraft paper under GST classification. This code helps businesses identify Uncoated kraft paper correctly for billing, taxation, and trade. With HSN Sub Chapter 4804, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Uncoated kraft paper.
GST Rate for Uncoated kraft paper under HSN Code 4804. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 48 | 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 5% | 12% |
Chapter: 48
Description: Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
Following Tariff HSN code falls under Uncoated kraft paper:
| Tariff HSN | Description |
|---|---|
| Kraftliner : Unbleached | |
| Kraftliner : Other | |
| Sack kraft paper : Unbleached | |
| Sack kraft paper : Other | |
| Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached | |
| Other kraft paper and paperboard weighing 150 g/m2 or less: other | |
| Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Unbleached | |
| Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Bleached uniformly throughout the mass and of which more than 95% by weight ofthe total fibre content consists of wood fibres obtained by a chemical process | |
| Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Other | |
| Other kraft paper and paperboard weighing 225 g/m2 or more : Unbleached | |
| Other kraft paper and paperboard weighing 225 g/m2 or more : 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 | |
| Other kraft paper and paperboard weighing 225 g/m2 or more : Other |
Kraftliner : Unbleached
Kraftliner : Other
Sack kraft paper : Unbleached
Sack kraft paper : Other
Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached
Other kraft paper and paperboard weighing 150 g/m2 or less: other
Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Unbleached
Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Bleached uniformly throughout the mass and of which more than 95% by weight ofthe total fibre content consists of wood fibres obtained by a chemical process
Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Other
Other kraft paper and paperboard weighing 225 g/m2 or more : Unbleached
Other kraft paper and paperboard weighing 225 g/m2 or more : 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
Other kraft paper and paperboard weighing 225 g/m2 or more : Other
| Order Number | Description |
|---|---|
| M/S. Lsquare Eco Products Pvt Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra) |
M/S. Lsquare Eco Products Pvt Ltd. (AAR (Authority For Advance Ruling), Karnataka)
M/S. Maneckji Cooper Education Trust (AAR (Authority For Advance Ruling), Maharashtra)
It includes Uncoated kraft paper
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Uncoated kraft paper is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.