---
title: "4805 HSN Code | HSN Code for Uncoated Paper & Board in India"
description: "Know more about 4805 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4805 covering Uncoated Paper & Board."
canonical: "https://busy.in/hsn/sub-chapter-4805/"
---

# HSN Sub-chapter 4805: Uncoated Paper & Board

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter

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 |
| --- | --- |
| 48051100 | [Fluting paper : Semi-chemical fluting paper](https://busy.in/hsn/hsn-48051100/) |
| 48051200 | [Straw Fluting Paper](https://busy.in/hsn/hsn-48051200/) |
| 48051900 | [Fluting paper : Other](https://busy.in/hsn/hsn-48051900/) |
| 48052400 | [Recycled liner board: Testliner](https://busy.in/hsn/hsn-48052400/) |
| 48052500 | [Testliner (recycled liner board), 150g+](https://busy.in/hsn/hsn-48052500/) |
| 48053000 | [Sulphite wrapping paper](https://busy.in/hsn/hsn-48053000/) |
| 48054000 | [Filter paper and paperboard](https://busy.in/hsn/hsn-48054000/) |
| 48055000 | [Felt Paper & Board](https://busy.in/hsn/hsn-48055000/) |
| 48059100 | [Other : Weighing 150 g/m2 or less](https://busy.in/hsn/hsn-48059100/) |
| 48059200 | [Weighing more than 150 g/m2](https://busy.in/hsn/hsn-48059200/) |
| 48059300 | [Other \| Weighing 225 G/M2 Or More](https://busy.in/hsn/hsn-48059300/) |

## Frequently asked questions

### What products are classified under HSN 4805

It includes Uncoated Paper & Board

### Can I claim ITC on inputs and services used for Uncoated Paper & Board?

If your outward supply of Uncoated Paper & Board is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Can reverse charge ever apply to transactions involving Uncoated Paper & Board?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Uncoated Paper & Board are forward charge. Check the current notifications for any special cases before deciding.

### What misclassification mistakes happen with Uncoated Paper & Board?

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.

### Any import/export nuance for Uncoated Paper & Board?

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 do I bill a kit or combo that includes Uncoated Paper & Board?

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.

### If I repair and return Uncoated Paper & Board, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

## India's trade performance: HSN Sub-Chapter 4805 (FY 2024-25)

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

- Exports: ₹984 Cr (−22.50% YoY) — 0.0266% of India's total exports
- Imports: ₹2,171 Cr (+16.31% YoY) — 0.0356% of India's total imports
- Trade balance: −₹1,187 Cr (Deficit); surplus rank #976 of 1233 sub-chapters
- Share of Chapter 48: 4.43% of its exports; import side 7.85%
- Rank within Chapter 48: #7 of 22 by export value; import-side #5

### Key metrics

- Export CAGR: 0.00% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #392 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +141.28% in FY 2020-21
- Contribution to Ch. 48: 4.43% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4805

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 | 983.50 | 0.0428% | — | 7.07% | 1,131.84 | 0.0315% | — | 5.23% | −148.34 | #296 |
| FY 2019-20 | 990.92 | 0.0449% | +0.75% | 7.17% | 1,034.98 | 0.0309% | −8.56% | 5.38% | −44.06 | #296 |
| FY 2020-21 | 2,390.89 | 0.1112% | +141.28% | 16.66% | 935.86 | 0.0321% | −9.58% | 7.15% | +1,455.03 | #168 |
| FY 2021-22 | 3,753.94 | 0.1196% | +57.01% | 15.85% | 1,383.20 | 0.0303% | +47.80% | 8.19% | +2,370.74 | #147 |
| FY 2022-23 | 1,930.51 | 0.0533% | −48.57% | 8.14% | 1,977.38 | 0.0344% | +42.96% | 7.46% | −46.87 | #252 |
| FY 2023-24 | 1,269.32 | 0.0351% | −34.25% | 5.84% | 1,866.33 | 0.0332% | −5.62% | 7.47% | −597.01 | #344 |
| FY 2024-25 | 983.76 | 0.0266% | −22.50% | 4.43% | 2,170.80 | 0.0356% | +16.31% | 7.85% | −1,187.04 | #392 |

- CAGR (7-year): exports 0.00%/yr, imports 11.47%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4805 export-import analysis

### Consistent export growth: 0.00% CAGR over 7 years

India's exports under HSN Sub-Chapter 4805 have grown at a compound annual rate of 0.00% over 7 fiscal years, rising from ₹983.50 Crore in FY 2018-19 to ₹983.76 Crore in FY 2024-25.

### HSN Sub-Chapter 4805 ranked #392 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4805 ranks #392 out of 1233 sub-chapters by total export value. Within Chapter 48, it ranks #7 of 22. By trade surplus, it ranks #976 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 4805 exports

The strongest single-year export movement for HSN Sub-Chapter 4805 was recorded in FY 2020-21, when exports surged by 141.28% over the prior year.

### India records a trade deficit of ₹1,187.04 Crore in HSN Sub-Chapter 4805 goods

In FY 2024-25, India's imports of ₹2,170.80 Cr exceeded exports of ₹983.76 Cr, resulting in a trade deficit of ₹1,187.04 Crore — ranking #976 of 1233 by surplus magnitude.

### Import growth of 11.47% CAGR signals rising demand for Uncoated Paper & Board

India's imports under HSN Sub-Chapter 4805 have grown at 11.47% CAGR, reaching ₹2,170.80 Crore in FY 2024-25.

### HSN Sub-Chapter 4805 contributes 4.43% of Chapter 48 exports — ranked #7

Among the 22 sub-chapters under Chapter 48, HSN Sub-Chapter 4805 ranks #7 by export value — accounting for 4.43% of the chapter's total exports in FY 2024-25. On the import side, it holds 7.85% share (rank #5).

## 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 (this hsn sub-chapter) | ₹984 Cr |
| #8 | [HSN Sub-Chapter 4804: Uncoated kraft paper](https://busy.in/hsn/sub-chapter-4804/) | ₹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/) |
| 4804 | [Uncoated kraft paper](https://busy.in/hsn/sub-chapter-4804/) |
| 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/) |