Kraft Paper HSN Code 4804 and GST Rate
Uncoated kraft paper and paperboard in rolls or sheets, including kraftliner.
इस पेज का अनुवाद अभी नहीं हुआ है, इसलिए यह अंग्रेज़ी में दिख रहा है।
- HSN code
- 4804
- GST rate
- 18%
- Chapter
- 48: Paper and paperboard
- Before 22 Sep 2025
- 12%
What is the HSN code for kraft paper?
Kraft Paper falls under HSN 4804, in chapter 48 (Paper and paperboard).
Kraft paper and board are heading 4804 and moved from 12% to 18% on 22 September 2025. Corrugated board in rolls is 4808, also 18%, while boxes made from them dropped to 5%. Box makers now pay more on inputs than on output and may claim a refund of the excess credit.
| Code | Description |
|---|---|
| 480411 | Unbleached kraftliner |
| 480421 | Unbleached sack kraft paper |
| 480431 | Other unbleached kraft paper up to 150 g per sq m |
| 480451 | Unbleached kraft paperboard 225 g per sq m or more |
GST rate on kraft paper
The GST rate on kraft paper is 18%. Before 22 September 2025 it was 12%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 4804 |
| Above Rs 5 crore | 6 on every invoice | 480411, 480421, 480431 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 48 |
Sample GST invoice line for kraft paper
Here is how a line for kraft paper looks on a tax invoice within one state: 5 × tonne at Rs 38,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Kraft Paper | 4804 | 5 × tonne | 38,000.00 | 1,90,000.00 | 17,100.00 | 17,100.00 | 2,24,200.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 34,200.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 48 at a glance
Chapter 48 (Paper and paperboard) covers: Paper, paperboard, cartons, notebooks, tissue and other paper articles.
Other pages in chapter 48
Related HSN codes
Products often bought, sold or invoiced together with kraft paper:
अक्सर पूछे जाने वाले सवाल
What is the HSN code for kraft paper?
Kraft Paper falls under HSN 4804: uncoated kraft paper and paperboard in rolls or sheets, including kraftliner. Common 6 digit codes are 480411 for unbleached kraftliner and 480421 for unbleached sack kraft paper.
What is the GST rate on kraft paper?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states. It was 12% until 21 September 2025.
How many digits of the kraft paper HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 4804 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 480411, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.