Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4804 specifically identifies uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 4804 on all Tax Invoices for uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 4804

"Classifying uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Paper category. AasanKhata automatically monitors these shifts for you."