BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.
From food delivery boxes to bubble wrap and wooden crates, packing materials are essential across industries. Whether you’re a manufacturer, e-commerce seller, or wholesaler, knowing the GST rates on packaging items helps manage costs and stay compliant. This blog covers the packing material GST rate, including tax slabs for paper, plastic, and wooden materials.
Yes. Almost all types of packing materials are considered tangible goods under GST and are taxable based on material type. This includes:
The gst on packing material varies from 5% to 18%, depending on usage, material, and classification.
Also Know About – Packing Material HSN Code
| Paper Material | HSN Code | GST Rate |
|---|---|---|
| Corrugated boxes/cardboard cartons | 4819 | 12% |
| Paper cones, tubes, spools | 4819 | 12% |
| Paper bags (branded/unbranded) | 4819 | 12% |
| Plastic Material | HSN Code | GST Rate |
|---|---|---|
| Plastic bags, pouches, or films | 3923 | 18% |
| Bubble wrap and shrink film | 3923 | 18% |
| Plastic containers and boxes | 3923 | 18% |
| Wooden Material | HSN Code | GST Rate |
|---|---|---|
| Wooden crates and pallets | 4415 | 12% |
| Wooden boxes and cases (non-branded) | 4415 | 12% |
| Decorative wooden packaging | 4420 | 18% |
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| Packing Material | Typical Use | GST Rate |
|---|---|---|
| Corrugated box (paper) | Shipping, storage | 12% |
| Bubble wrap (plastic) | Electronics packaging | 18% |
| Plastic pouch or film | Food/retail wrapping | 18% |
| Wooden crate | Machinery or export packing | 12% |
| Cloth bag or jute sack | Grains, textiles | 5% or 12% |
If you’re a business that uses packaging for products, you can claim Input Tax Credit on GST paid for packing materials. To claim ITC, ensure:
Understanding the packing material GST rate helps manufacturers, retailers, and distributors control costs, ensure compliance, and correctly price their products. Whether you’re shipping food, electronics, or apparel—packaging tax plays a key role in your final invoice.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.