4805 HSN Code: Uncoated Paper & Board

HSN Sub Chapter 4805 represents Uncoated Paper & Board under GST classification. This code helps businesses identify Uncoated Paper & Board correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 4805, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Uncoated Paper & Board.

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New GST Rate for HSN Code 4805

GST Rate for Uncoated Paper & Board under HSN Code 4805. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

48

HSN Code

4805

HSN Description

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

New GST Rate

5 %
Essential

Old GST Rate

12 %

Tariff HSN Codes under HSN Sub Chapter 4805

Following tariff HSN codes fall under Uncoated Paper & Board.

Tariff HSN

48051100

Description

Fluting paper : Semi-chemical fluting paper

Tariff HSN

48051200

Description

Fluting paper : Straw fluting paper

Tariff HSN

48051900

Description

Fluting paper : Other

Tariff HSN

48052400

Description

Testliner (recycled liner board) : Weighing 150 g/m2 or less

Tariff HSN

48052500

Description

Testliner (recycled liner board) : Weighing more than 150 g/m2

Tariff HSN

48053000

Description

Sulphite wrapping paper

Tariff HSN

48054000

Description

Filter paper and paperboard

Tariff HSN

48055000

Description

Felt paper and paperboard

Tariff HSN

48059100

Description

Other : Weighing 150 g/m2 or less

Tariff HSN

48059200

Description

Other : Weighing more than 150 g/m2 but less than 225 g/m2

Tariff HSN

48059300

Description

Other : Weighing 225 g/m2 or more

India’s Trade Performance — HSN Sub-Chapter 4805 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹984 Cr

−22.50% vs FY 2023-24

0.0266% of India’s total exports

India’s Imports

FY 2024-25

₹2,171 Cr

+16.31% vs FY 2023-24

0.0356% of India’s total imports

Trade Balance

FY 2024-25

−₹1,187 Cr

Trade Deficit

Surplus rank #976 of 1233 subchapters

% of Chapter 48

FY 2024-25

4.43%

Share of Chapter 48’s total exports in FY 2024-25

Import side: 7.85% of Chapter 48’s imports

Rank Within Chapter 48

FY 2024-25

#7 of 22

Position by export value among subchapters in Chapter 48

Import-side rank: #5 of 22

At a glance

0.00%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#392

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+141.28%

Peak Growth Year

FY 2020-21 · strongest single-year move

4.43%

Contribution to Ch. 48

Share of Chapter 48 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #296

Balance

−148.34

Exports

983.50 ₹ Cr

0.0428% share

— YoY

7.07% of Ch. 48

Imports

1,131.84 ₹ Cr

0.0315% share

— YoY

5.23% of Ch. 48

FY 2019-20 Exp. Rank #296

Balance

−44.06

Exports

990.92 ₹ Cr

0.0449% share

+0.75% YoY

7.17% of Ch. 48

Imports

1,034.98 ₹ Cr

0.0309% share

−8.56% YoY

5.38% of Ch. 48

FY 2020-21 Exp. Rank #168

Balance

+1,455.03

Exports

2,390.89 ₹ Cr

0.1112% share

+141.28% YoY

16.66% of Ch. 48

Imports

935.86 ₹ Cr

0.0321% share

−9.58% YoY

7.15% of Ch. 48

FY 2021-22 Exp. Rank #147

Balance

+2,370.74

Exports

3,753.94 ₹ Cr

0.1196% share

+57.01% YoY

15.85% of Ch. 48

Imports

1,383.20 ₹ Cr

0.0303% share

+47.80% YoY

8.19% of Ch. 48

FY 2022-23 Exp. Rank #252

Balance

−46.87

Exports

1,930.51 ₹ Cr

0.0533% share

−48.57% YoY

8.14% of Ch. 48

Imports

1,977.38 ₹ Cr

0.0344% share

+42.96% YoY

7.46% of Ch. 48

FY 2023-24 Exp. Rank #344

Balance

−597.01

Exports

1,269.32 ₹ Cr

0.0351% share

−34.25% YoY

5.84% of Ch. 48

Imports

1,866.33 ₹ Cr

0.0332% share

−5.62% YoY

7.47% of Ch. 48

FY 2024-25 Exp. Rank #392

Balance

−1,187.04

Exports

983.76 ₹ Cr

0.0266% share

−22.50% YoY

4.43% of Ch. 48

Imports

2,170.80 ₹ Cr

0.0356% share

+16.31% YoY

7.85% of Ch. 48

CAGR · 7-Year

Exports

0.00% /yr

Imports

11.47% /yr

Consistently Deficit
Chapter 48 total

reference, FY 2024-25

Export

₹22,205.04 Cr

Import

₹27,650.08 Cr

Trade Balance

−5,445.04

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 4805 ranks #392 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 4805 and GST compliance.

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.

Important Disclaimer

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.

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