Corrugated Box HSN Code 4819 and GST Rate
Cartons, boxes and cases of corrugated or non corrugated paper or paperboard, and paper sacks.
- HSN code
- 4819
- GST rate
- 5%
- Chapter
- 48: Paper and paperboard
- Before 22 Sep 2025
- 12%
What is the HSN code for corrugated box?
Corrugated Box falls under HSN 4819, in chapter 48 (Paper and paperboard).
Packaging cartons are heading 4819, with corrugated boxes in 481910 and folding mono cartons in 481920. They moved from 12% to 5% on 22 September 2025, as did paper sacks and paper bags. The kraft paper used to make them went the other way, from 12% to 18%.
| Code | Description |
|---|---|
| 481910 | Cartons, boxes and cases of corrugated paper or paperboard |
| 481920 | Folding cartons of non corrugated paper or paperboard |
| 481930 | Sacks and bags with a base 40 cm or wider |
| 481940 | Other sacks and bags (paper bags) |
GST rate on corrugated box
The GST rate on corrugated box is 5%. Before 22 September 2025 it was 12%. 5% on cartons, boxes and cases of corrugated or non corrugated paper or board, paper sacks and biodegradable bags (12% before 22 September 2025).
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
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 | 4819 |
| Above Rs 5 crore | 6 on every invoice | 481910, 481920, 481930 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 48 |
Sample GST invoice line for corrugated box
Here is how a line for corrugated box looks on a tax invoice within one state: 500 × box at Rs 28.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Corrugated Box | 4819 | 500 × box | 28.00 | 14,000.00 | 350.00 | 350.00 | 14,700.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 700.00 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 corrugated box:
Frequently asked questions
What is the HSN code for corrugated box?
Corrugated Box falls under HSN 4819: cartons, boxes and cases of corrugated or non corrugated paper or paperboard, and paper sacks. Common 6 digit codes are 481910 for cartons, boxes and cases of corrugated paper or paperboard and 481920 for folding cartons of non corrugated paper or paperboard.
What is the GST rate on corrugated box?
5% on cartons, boxes and cases of corrugated or non corrugated paper or board, paper sacks and biodegradable bags (12% before 22 September 2025).
How many digits of the corrugated box 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 4819 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 481910, 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.