HSN Code 48191010: Corrugated boxes

HSN Code 48191010 represents Corrugated boxes under GST classification. This code helps businesses identify Corrugated boxes correctly for billing, taxation, and trade. With HSN Code 48191010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Corrugated boxes.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
48	Paper and paperboard; articles of paper pulp of paper or of paperboard	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 or the like	Cartons, boxes and cases, of corrugated paper or paperboard : boxes	9%	9%	18%	0%

Description of goods

Cartons, boxes and cases, of corrugated paper or paperboard : boxes

Chapter

48 – Paper and paperboard; articles of paper pulp of paper or of paperboard

Sub Chapter

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 or the like

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
48191090	Cartons, boxes and cases, of corrugated paper or paperboard : other
48192010	Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Cartons, boxes, cases, intended for the packing of match sticks
48192020	Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Boxes
48192090	Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Other
48193000	Sacks and bags, having a base of a widht of 40 cm or more
48194000	Other sacks and bags, including cones
48195010	Other packing containers, including record sleeves : Made of corrugated paper or paperboard
48195090	Other packing containers, including record sleeves : Other
48196000	Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

HSN Code 48191090

Cartons, boxes and cases, of corrugated paper or paperboard : other

HSN Code 48192010

Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Cartons, boxes, cases, intended for the packing of match sticks

HSN Code 48192020

Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Boxes

HSN Code 48192090

Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Other

HSN Code 48193000

Sacks and bags, having a base of a widht of 40 cm or more

HSN Code 48194000

Other sacks and bags, including cones

HSN Code 48195010

Other packing containers, including record sleeves : Made of corrugated paper or paperboard

HSN Code 48195090

Other packing containers, including record sleeves : Other

HSN Code 48196000

Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

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What products are classified under HSN 48191010 ?

It includes Cartons for Match Sticks

Can we claim ITC on inputs used to trade Corrugated boxes?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How should mixed supplies be billed when Corrugated boxes is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Corrugated boxes; Nil for exempt items if applicable).

Any common misclassification issue with Corrugated boxes?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Do e‑way bill and e‑invoice apply for Corrugated boxes?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Does packaging or labelling change the GST for Corrugated boxes?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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