---
title: "4804 HSN Code | HSN Code for Uncoated kraft paper in India"
description: "Know more about 4804 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4804 covering Uncoated kraft paper."
canonical: "https://busy.in/hsn/sub-chapter-4804/"
---

# HSN Sub-chapter 4804: Uncoated kraft paper

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

Part of [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/).

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 48041100 | [Kraftliner : Unbleached](https://busy.in/hsn/hsn-48041100/) |
| 48041900 | [Kraftliner \| Other](https://busy.in/hsn/hsn-48041900/) |
| 48042100 | [Sack Kraft Paper \| Unbleached](https://busy.in/hsn/hsn-48042100/) |
| 48042900 | [Sack Kraft Paper \| Other](https://busy.in/hsn/hsn-48042900/) |
| 48043100 | [Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached](https://busy.in/hsn/hsn-48043100/) |
| 48043900 | [Kraft paper](https://busy.in/hsn/hsn-48043900/) |
| 48044100 | [Unbleached Kraft Paperboard (150-225 g/m²)s](https://busy.in/hsn/hsn-48044100/) |
| 48044200 | [Bleached Kraft Paper/Board (>=225 g/m2, Chemical Pulp)](https://busy.in/hsn/hsn-48044200/) |
| 48044900 | [Other Kraft Paperboard (150-225 g/m²)](https://busy.in/hsn/hsn-48044900/) |
| 48045100 | [Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached](https://busy.in/hsn/hsn-48045100/) |
| 48045200 | [Surgical Forceps/Clamps/Clips/Holders](https://busy.in/hsn/hsn-48045200/) |
| 48045900 | [Kraft paper ≥225 g/m2](https://busy.in/hsn/hsn-48045900/) |

## Frequently asked questions

### What products are classified under HSN 4804

It includes Uncoated kraft paper

### How do I bill a kit or combo that 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.

### What misclassification mistakes happen with Uncoated kraft paper?

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.

### Does packaging or branding change how GST applies to Uncoated kraft 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.

### Any import/export nuance for Uncoated kraft paper?

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.

### How are warranty replacements of Uncoated kraft paper handled?

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.

## India's trade performance: HSN Sub-Chapter 4804 (FY 2024-25)

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

- Exports: ₹902 Cr (+6.08% YoY) — 0.0244% of India's total exports
- Imports: ₹2,414 Cr (+21.68% YoY) — 0.0396% of India's total imports
- Trade balance: −₹1,512 Cr (Deficit); surplus rank #1002 of 1233 sub-chapters
- Share of Chapter 48: 4.06% of its exports; import side 8.73%
- Rank within Chapter 48: #8 of 22 by export value; import-side #4

### Key metrics

- Export CAGR: -0.17% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #406 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +50.23% in FY 2020-21
- Contribution to Ch. 48: 4.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4804

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 Ch. 48 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 48 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 911.49 | 0.0397% | — | 6.55% | 1,227.35 | 0.0342% | — | 5.67% | −315.86 | #307 |
| FY 2019-20 | 644.89 | 0.0292% | −29.25% | 4.67% | 1,252.45 | 0.0373% | +2.05% | 6.51% | −607.56 | #363 |
| FY 2020-21 | 968.79 | 0.0450% | +50.23% | 6.75% | 1,215.13 | 0.0417% | −2.98% | 9.28% | −246.34 | #312 |
| FY 2021-22 | 1,330.44 | 0.0424% | +37.33% | 5.62% | 1,546.52 | 0.0338% | +27.27% | 9.16% | −216.08 | #310 |
| FY 2022-23 | 936.24 | 0.0259% | −29.63% | 3.95% | 2,013.92 | 0.0350% | +30.22% | 7.60% | −1,077.68 | #390 |
| FY 2023-24 | 850.53 | 0.0235% | −9.15% | 3.91% | 1,983.67 | 0.0353% | −1.50% | 7.94% | −1,133.14 | #400 |
| FY 2024-25 | 902.24 | 0.0244% | +6.08% | 4.06% | 2,413.74 | 0.0396% | +21.68% | 8.73% | −1,511.50 | #406 |

- CAGR (7-year): exports -0.17%/yr, imports 11.93%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4804 export-import analysis

### Export decline: -0.17% CAGR over 7 years

India's exports under HSN Sub-Chapter 4804 have declined at a compound annual rate of -0.17% over 7 fiscal years, falling from ₹911.49 Crore in FY 2018-19 to ₹902.24 Crore in FY 2024-25.

### HSN Sub-Chapter 4804 ranked #406 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4804 ranks #406 out of 1233 sub-chapters by total export value. Within Chapter 48, it ranks #8 of 22. By trade surplus, it ranks #1002 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 4804 exports

The strongest single-year export movement for HSN Sub-Chapter 4804 was recorded in FY 2020-21, when exports surged by 50.23% over the prior year.

### India records a trade deficit of ₹1,511.50 Crore in HSN Sub-Chapter 4804 goods

In FY 2024-25, India's imports of ₹2,413.74 Cr exceeded exports of ₹902.24 Cr, resulting in a trade deficit of ₹1,511.50 Crore — ranking #1002 of 1233 by surplus magnitude.

### Import growth of 11.93% CAGR signals rising demand for Uncoated kraft paper

India's imports under HSN Sub-Chapter 4804 have grown at 11.93% CAGR, reaching ₹2,413.74 Crore in FY 2024-25.

### HSN Sub-Chapter 4804 contributes 4.06% of Chapter 48 exports — ranked #8

Among the 22 sub-chapters under Chapter 48, HSN Sub-Chapter 4804 ranks #8 by export value — accounting for 4.06% of the chapter's total exports in FY 2024-25. On the import side, it holds 8.73% share (rank #4).

## Related Sub-Chapters in Chapter 48

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 4823: Paperboard cut or shaped articles](https://busy.in/hsn/sub-chapter-4823/) | ₹5,209 Cr |
| #2 | [HSN Sub-Chapter 4810: Kaolin coated paper](https://busy.in/hsn/sub-chapter-4810/) | ₹3,334 Cr |
| #3 | [HSN Sub-Chapter 4819: Cartons, boxes, cases, of paperboard](https://busy.in/hsn/sub-chapter-4819/) | ₹2,815 Cr |
| #4 | [HSN Sub-Chapter 4802: Uncoated writing or printing paper](https://busy.in/hsn/sub-chapter-4802/) | ₹2,738 Cr |
| #5 | [HSN Sub-Chapter 4811: Coated paper](https://busy.in/hsn/sub-chapter-4811/) | ₹2,719 Cr |
| #6 | [HSN Sub-Chapter 4820: Stationery items](https://busy.in/hsn/sub-chapter-4820/) | ₹1,989 Cr |
| #7 | [HSN Sub-Chapter 4805: Uncoated Paper & Board](https://busy.in/hsn/sub-chapter-4805/) | ₹984 Cr |
| #8 | HSN Sub-Chapter 4804: Uncoated kraft paper (this hsn sub-chapter) | ₹902 Cr |
| #9 | [HSN Sub-Chapter 4813: Hot-rolled iron bars](https://busy.in/hsn/sub-chapter-4813/) | ₹319 Cr |
| #10 | [HSN Sub-Chapter 4803: Household & Sanitary Paper Products](https://busy.in/hsn/sub-chapter-4803/) | ₹287 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 4801 | [Newsprint, in rolls or sheets](https://busy.in/hsn/sub-chapter-4801/) |
| 4802 | [Uncoated writing or printing paper](https://busy.in/hsn/sub-chapter-4802/) |
| 4803 | [Household & Sanitary Paper Products](https://busy.in/hsn/sub-chapter-4803/) |
| 4805 | [Uncoated Paper & Board](https://busy.in/hsn/sub-chapter-4805/) |
| 4806 | [Specialty Papers](https://busy.in/hsn/sub-chapter-4806/) |
| 4807 | [Composite paper & paperboard](https://busy.in/hsn/sub-chapter-4807/) |
| 4808 | [Corrugated Or Creped Paper](https://busy.in/hsn/sub-chapter-4808/) |
| 4809 | [Carbon/self-copy paper, rolls/sheets](https://busy.in/hsn/sub-chapter-4809/) |
| 4810 | [Kaolin coated paper](https://busy.in/hsn/sub-chapter-4810/) |
| 4811 | [Coated paper](https://busy.in/hsn/sub-chapter-4811/) |
| 4812 | [Filter blocks, paper pulp slabs](https://busy.in/hsn/sub-chapter-4812/) |
| 4813 | [Hot-rolled iron bars](https://busy.in/hsn/sub-chapter-4813/) |
| 4814 | [Wallpaper and wall coverings](https://busy.in/hsn/sub-chapter-4814/) |
| 4816 | [Copying paper, duplicator stencils](https://busy.in/hsn/sub-chapter-4816/) |
| 4817 | [Paper stationery: envelopes, boxes](https://busy.in/hsn/sub-chapter-4817/) |
| 4818 | [Toilet paper, tissues, diapers & sanitary paper articles](https://busy.in/hsn/sub-chapter-4818/) |
| 4819 | [Cartons, boxes, cases, of paperboard](https://busy.in/hsn/sub-chapter-4819/) |
| 4820 | [Stationery items](https://busy.in/hsn/sub-chapter-4820/) |
| 4821 | [Paper labels](https://busy.in/hsn/sub-chapter-4821/) |
| 4822 | [Paper bobbins and supports](https://busy.in/hsn/sub-chapter-4822/) |
| 4823 | [Paperboard cut or shaped articles](https://busy.in/hsn/sub-chapter-4823/) |