Corrugated Box HSN Code for GST Filing
Corrugated boxes and cardboard cartons are widely used for packing goods in manufacturing, trading, e commerce and logistics. They come in many sizes and strengths for shipping, storage and display.
For correct GST treatment, businesses should understand the corrugated box HSN code, see how packaging boxes are classified under paper and paperboard and know how the present GST slabs of 5%, 18% and 40% after 22 September 2025 broadly apply to packaging materials.
What is the HSN Code for Corrugated and Cardboard Boxes?
Under GST, corrugated fibreboard boxes and simple cardboard cartons are grouped in the chapter for paper and paperboard articles. Specific headings cover cartons, boxes and cases made of corrugated paper or paperboard and other paper based packaging.
Corrugated shipping boxes usually fall under the heading for cartons, boxes and cases of corrugated paper or paperboard, while folding cartons and small cardboard boxes can come under related headings for non corrugated boxes.
The exact eight digit HSN code depends on whether the box is made from corrugated fibreboard or solid board and on how the tariff describes the packaging article.
| HSN Code | Product Name | Product Description | GST Rate |
|---|---|---|---|
| 4819 | Corrugated fibreboard cartons | Outer shipping and packing cartons made of corrugated paper or paperboard | 18% |
| 4819 | Non corrugated cardboard boxes | Folding cartons and small boxes made from solid paperboard | 18% |
| 4819 | Printed display cartons | Printed paperboard boxes used for retail display and product packing | 18% |
| 3923 | Plastic corrugated and packing boxes | Plastic crates and boxes used as reusable packaging for goods | 18% |
How Does GST Apply to Corrugated Boxes and Packaging Materials?
Corrugated boxes and normal paper cartons are treated as standard packaging materials. Under the present GST structure they generally fall in the standard slab such as 18%, unless a specific entry gives a different rate for certain paper products.
The GST rate for corrugated boxes does not usually depend on the size or print quality. Printed brand names or product details on the carton still keep the item in the category of packaging boxes, not printed books or advertising material.
Other packaging materials like plastic boxes or wooden crates will follow the chapters for plastics or wood and can have their own rate entries even though their use is similar to corrugated boxes.
Why is Correct Classification of Corrugated Boxes Important for GST?
Correct HSN coding for corrugated boxes ensures that output tax is paid at the right rate and that input tax credit on packaging materials is not questioned during audit.
If a supplier uses a wrong heading, tax officers may ask for explanations or may deny credit to buyers until classification is corrected. This can affect working capital for businesses that depend heavily on packaging.
Proper classification also helps when claiming refunds on exports or zero rated supplies, where packaging cost is a major part of the invoice value.
How to Classify Packaging Boxes and Corrugated Boxes for GST Filing?
First, identify the material used for the box. If the box is made from corrugated paper or paperboard it will fall in the corrugated cartons heading. If it is made from solid board without corrugation it may fall in another paperboard box heading.
Second, list different product categories such as shipping cartons, mono cartons, display cartons and inner boxes. Create separate stock items for these in your accounting software and attach the appropriate eight digit HSN code to each item.
Third, set the correct GST slab for each HSN code and make sure all purchase and sale invoices of packaging boxes use the same code and rate. During GSTR one filing, verify that your HSN wise summary tallies with your packaging sales.
If you sell mixed packaging such as kits that include corrugated cartons, plastic trays and foam inserts, you may need to decide whether to classify them as separate items or as a single composite supply based on the main component.
Conclusion
Corrugated box HSN code classification places cartons and boxes made from corrugated paper or paperboard in specific headings under the paper and paperboard chapter. Cardboard cartons without corrugation use related headings in the same chapter.
Under the present GST structure after 22 September 2025, such packaging boxes usually fall in the standard slab such as 18%. By choosing the correct HSN code, keeping the GST rate updated and using these details in all invoices and returns, businesses can handle GST on packaging materials smoothly and avoid disputes.
I’m CA Chintan Rathod, a Chartered Accountant based in Nagpur with over 4 years of experience. I specialise in Taxation, helping individuals and businesses plan and file their taxes accurately while staying compliant with the latest regulations. My approach is focused on practical, easy-to-understand guidance so clients can make better financial decisions with confidence.
Frequently Asked Questions
-
What is the HSN code for corrugated boxes?
Corrugated fibreboard boxes are classified in the paper and paperboard chapter under headings for cartons, boxes and cases of corrugated paper or paperboard, using the relevant eight digit HSN code.
-
How does the GST rate vary for corrugated boxes and cardboard boxes?
In practice both corrugated boxes and simple cardboard cartons are treated as standard packaging materials and usually attract the standard slab such as 18%, subject to rate notifications.
-
Are all packaging boxes classified under the same HSN code?
No, classification depends on the material. Paper cartons use paper and paperboard headings, plastic boxes use plastic headings and wooden boxes use wood headings, each with their own codes.
-
How do I file the HSN code for packaging boxes correctly in GST?
Identify the material and type of box, assign the correct eight digit HSN code and GST rate in your item master and ensure that your GSTR one HSN wise summary reflects the same code.
-
Is there any difference in GST rates for packaging boxes based on materials?
Yes, while many packaging boxes attract a standard slab such as 18%, the exact rate can differ between paper, plastic and wooden packaging depending on the rate schedule for each chapter.