HSN Code 48045900 -- – Uncoated kraft paper and paperboard, in rolls or sheets, other than that of head (GST Rate 18%)

HSN Code 48045900

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 - other kraft paper and paperboard weighing 225 g/m2or more other

HSN48045900

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 - other kraft paper and paperboard weighing 225 g/m2or more other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 48 -- Paper and paperboard
Heading: 4804
Subheading: 480459
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Uncoated kraft paper and paperboard, in rolls or sheets, other than that of head. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Paper and paperboard

48045100
Uncoated kraft paper and paperboard, in rolls or sheets, other than th
18%
48045200
Uncoated kraft paper and paperboard, in rolls or sheets, other than th
18%
48041100
Uncoated kraft paper and paperboard, in rolls or sheets, other than th
18%
48041900
Uncoated kraft paper and paperboard, in rolls or sheets, other than th
18%
48042100
Uncoated kraft paper and paperboard, in rolls or sheets, other than th
18%

Frequently asked questions

What is HSN Code 48045900?
HSN Code 48045900 is the official Harmonized System of Nomenclature code for Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 - other kraft paper and, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 48045900?
HSN Code 48045900 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 48045900 belong to?
HSN Code 48045900 falls under Chapter 48 -- Paper and paperboard of the GST tariff.
Scroll to Top