The carton box hsn code is 4819, and corrugated boxes (4819 10) and folding cartons of non-corrugated paperboard (4819 20) are taxed at 5% after the reform, down from 12%. Paper bags and sacks in the same heading stay at 18%, so the 6 digit code matters.
This page explains which 4819 line to use, the codes for corrugated sheets, box files and plastic boxes, and a corrugation unit's bill. Other packaging items are on the plastics hub.
Carton boxes: codes and GST rates
Item / HSN / GST- Corrugated cartons and boxes5%Of corrugated paper or board
- Folding cartons of non-corrugated paperboard5%Mono cartons
- Paper sacks and bags, 40 cm base or wider18%Large paper sacks
- Other paper bags18%Carry bags of paper
- Record sleeves and other packing containers18%Other containers
- Box files, lever arch files18%Office stationery
- Corrugated paper sheets and rolls18%Not made into boxes
- Plastic boxes and crates18%Plastic packing
- Junction boxes for wiring18%Electrical parts
- Geometry boxes5%Mathematical boxes
Quick facts
HSN heading
4819: cartons, boxes, cases, bags of paperGST rate
5% for 4819 10 and 4819 20 (2.5% CGST + 2.5% SGST)Paper bags
18%Rate before the reform
12% for corrugated boxesDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
4808 for finished boxes
4819 hsn code gst rate by line
| Sub-heading | Product | GST |
|---|---|---|
| 4819 10 | Cartons, boxes and cases of corrugated paper or board | 5% |
| 4819 20 | Folding cartons of non-corrugated paper or board | 5% |
| 4819 30 | Sacks and bags with a base 40 cm wide or more | 18% |
| 4819 40 | Other sacks and bags, including cones | 18% |
| 4819 50 | Other packing containers, including record sleeves | 18% |
| 4819 60 | Box files, letter trays and storage boxes for offices | 18% |
Carton box hsn code for corrugated boxes
Corrugated boxes of 3 ply, 5 ply or 7 ply used for shipping goods are 4819 10 at 5%. Printed boxes and boxes with handles stay in 4819 10. Mono cartons made of duplex board for retail packs of medicines, food and cosmetics are 4819 20 at 5%.
Corrugated sheet and roll hsn code
Corrugated paper and board in sheets or rolls that are not yet made into boxes are 4808 at 18%. A box maker buying kraft paper (4804, 18%) and selling boxes at 5% may build up unused credit; a refund of accumulated credit due to inverted duty may be available on conditions.
Box file, pencil box and junction box
- Box files and lever arch files are office stationery under 4820 at 18%.
- Pencil boxes of plastic are 3926 at 18%; geometry boxes are 5%.
- Junction boxes and PVC boxes for electrical wiring are 8538 or 3926 at 18%.
- First aid boxes with contents are classified by contents; an empty box by its material.
- Matches in small boxes are 3605, not 4819.
Corrugation unit's bill
Box maker to a manufacturer: 5 ply corrugated boxes, HSN 4819 10, 2,000 pieces, taxable value Rs 60,000. CGST 2.5% Rs 1,500. SGST 2.5% Rs 1,500. Total Rs 63,000.
Packing tape on the same order is 18%; see tapes. Packing and forwarding charged on a sales bill follows the goods; see packing charges.
What changed for cartons in the reform
Corrugated boxes and paperboard cartons were at 12% before 22 September and moved to 5%. Kraft paper, the main raw material, stayed at 18%. That gap is what creates the inverted rate structure for box makers. Many corrugation units now file refund claims for accumulated credit every quarter, and they should keep purchase and production records ready to support the claim. Buyers of boxes pay less tax, which matters most to small manufacturers and traders that cannot use all their credit.
The carton codes here explain the usual position after the reform. Mixed material boxes and printed packaging may need closer review, so check the GST portal entry and talk to a GST practitioner or chartered accountant about inverted duty refunds.
Frequently asked questions
What is the GST rate on carton boxes?
Corrugated boxes (4819 10) and folding paperboard cartons (4819 20) are 5%. Other items in 4819, such as paper bags, are 18%.
What is the corrugated box hsn code?
Corrugated boxes are 4819 10, at 5%.
What is the paper bag hsn code?
Paper bags are 4819 30 or 4819 40, at 18%.
What is the box file hsn code and gst rate?
Box files are 4820, at 18%.
What is the corrugated sheet hsn code?
Corrugated paper or board in sheets or rolls is 4808, at 18%.