Corrugated boxes and cartons (Packing boxes) is classified under HSN heading 4819 (Cartons, boxes, cases, bags and other packing containers, of paper…). Main codes: 481910 cartons, boxes and cases, of corrugated paper or paperboard; 481920 folding cartons, boxes and cases, of non corrugated paper and paperboard. GST as on 1 November 2026: 5%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Corrugated boxes and cartons (Packing boxes)?
GST on Corrugated boxes and cartons (Packing boxes) as on 1 November 2026: 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (481910). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 5% | 12% | 481910 | If you sell cartons, boxes and cases made of corrugated or non-corrugated paper or paperboard, GST is 5%. 9/2025-CT(R), entry 322 |
GST rate on Corrugated boxes and cartons (Packing boxes) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app. For an invoice dated around a change: GST rate on a past date.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 12% |
| 15 November 2017 | 30 September 2021 | 12% or 18% |
| 1 October 2021 | 14 July 2024 | 18% |
| 15 July 2024 | 21 September 2025 | 12% |
| 22 September 2025 | today | 5% |
4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops orthe like
| Code | Description (as in the tariff) |
|---|---|
481910 | Cartons, boxes and cases, of corrugated paper or paperboard |
48191010 | BOXES |
48191090 | Other |
481920 | Folding cartons, boxes and cases, of non corrugated paper and paperboard |
48192010 | Cartons, boxes, cases, intended for the packing of match sticks |
48192020 | BOXES |
48192090 | Other |
See all 16 codes on the Chapter 48 page.
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (4819) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (481910, 481920) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Corrugated boxes and cartons (Packing boxes)?
Corrugated boxes and cartons (Packing boxes) is classified under HSN heading 4819 (Cartons, boxes, cases, bags and other packing containers, of paper…). Main codes: 481910 cartons, boxes and cases, of corrugated paper or paperboard; 481920 folding cartons, boxes and cases, of non corrugated paper and paperboard. GST as on 1 November 2026: 5%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Corrugated boxes and cartons (Packing boxes)?
As on 1 November 2026, GST on Corrugated boxes and cartons (Packing boxes) is 5%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Corrugated boxes and cartons (Packing boxes) change in 2025?
Yes. From 22 September 2025 (GST 2.0): 12% → 5% (481910). Source: CBIC Notification 9/2025-CT(R).
What was the GST rate on Corrugated boxes and cartons (Packing boxes) in July 2017?
On 1 July 2017: 12%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Paper
4802 - Notebooks (Register)
4820 - Tissue paper and napkins
4818 - Envelopes and stationery
4817 - Paper cups, plates and boxes (Disposables)
4823 - Printed labels and leaflets
4821 - Wooden pallets, boxes and crates
4415 - Hoists, cranes and conveyors (Chain pulley block)
8425 - Engineering job work (machining, plating, moulding, assembly)
9988 - Testing and calibration services
9983 - Cutting tools (drill bits, taps, milling cutters, reamers, press tools and punches)
8207 - Carbide inserts and tool tips
8209
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.