---
title: "HSN Code for Corrugated boxes | HSN 48191010 GST Rate"
description: "Find HSN and GST Rates for 48191010 related to Corrugated boxes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48191010/"
---

# HSN Code 48191010: Corrugated boxes

- [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/)
- [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/)
- [Sub-chapter 4819: Cartons, boxes, cases, of paperboard](https://busy.in/hsn/sub-chapter-4819/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Cartons, boxes and cases, of corrugated paper or paperboard : boxes | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 48191010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹383 Cr (+3.69% YoY) — 0.0104% of India's total exports
- Imports: ₹193 Cr (+35.26% YoY) — 0.0032% of India's total imports
- Trade balance: ₹190 Cr (Surplus); surplus rank #1181 of 12657 HSN codes
- Share of Sub-Chapter 4819: 13.61% of its exports; import side 15.93%
- Rank within Sub-Chapter 4819: #4 of 10 by export value; import-side #2

### Key metrics

- Export CAGR: 15.06% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1224 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +48.69% in FY 2021-22
- Contribution to Sub-Ch. 4819: 13.61% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48191010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4819 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4819 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 165.15 | 0.0072% | — | 19.81% | 166.05 | 0.0046% | — | 24.27% | −0.90 | #1499 |
| FY 2019-20 | 192.44 | 0.0087% | +16.52% | 19.31% | 152.99 | 0.0046% | −7.87% | 26.57% | +39.45 | #1360 |
| FY 2020-21 | 170.61 | 0.0079% | −11.34% | 15.70% | 154.53 | 0.0053% | +1.01% | 30.11% | +16.08 | #1529 |
| FY 2021-22 | 253.68 | 0.0081% | +48.69% | 13.80% | 237.65 | 0.0052% | +53.79% | 31.41% | +16.03 | #1425 |
| FY 2022-23 | 354.70 | 0.0098% | +39.82% | 16.40% | 190.23 | 0.0033% | −19.95% | 22.69% | +164.47 | #1184 |
| FY 2023-24 | 369.50 | 0.0102% | +4.17% | 15.62% | 142.64 | 0.0025% | −25.02% | 16.47% | +226.86 | #1225 |
| FY 2024-25 | 383.12 | 0.0104% | +3.69% | 13.61% | 192.94 | 0.0032% | +35.26% | 15.93% | +190.18 | #1224 |

- CAGR (7-year): exports 15.06%/yr, imports 2.53%/yr (consistently Surplus)

## Key trade insights: HSN Code 48191010 export-import analysis

### Consistent export growth: 15.06% CAGR over 7 years

India's exports under HSN Code 48191010 have grown at a compound annual rate of 15.06% over 7 fiscal years, rising from ₹165.15 Crore in FY 2018-19 to ₹383.12 Crore in FY 2024-25.

### HSN Code 48191010 ranked #1224 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48191010 ranks #1224 out of 12657 HSN codes by total export value. Within Sub-Chapter 4819, it ranks #4 of 10. By trade surplus, it ranks #1181 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48191010 exports

The strongest single-year export movement for HSN Code 48191010 was recorded in FY 2021-22, when exports surged by 48.69% over the prior year.

### India maintains a trade surplus of ₹190.18 Crore in HSN Code 48191010 goods

In FY 2024-25, India's exports of ₹383.12 Cr exceeded imports of ₹192.94 Cr, resulting in a trade surplus of ₹190.18 Crore — ranking #1181 of 12657 by surplus magnitude.

### Import growth of 2.53% CAGR signals stable import dependency for Corrugated boxes

India's imports under HSN Code 48191010 have grown at 2.53% CAGR, reaching ₹192.94 Crore in FY 2024-25.

### HSN Code 48191010 contributes 13.61% of Sub-Chapter 4819 exports — ranked #4

Among the 10 HSN codes under Sub-Chapter 4819, HSN Code 48191010 ranks #4 by export value — accounting for 13.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.93% share (rank #2).

## Related HSN Codes in Sub-Chapter 4819

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48194000: Other Sacks And Bags, Including Cones](https://busy.in/hsn/hsn-48194000/) | ₹1,044 Cr |
| #2 | [HSN Code 48192020: Folding Cartons & Boxes](https://busy.in/hsn/hsn-48192020/) | ₹546 Cr |
| #3 | [HSN Code 48192090: Folding cartons, boxes, and cases of non-corrugated paper](https://busy.in/hsn/hsn-48192090/) | ₹506 Cr |
| #4 | HSN Code 48191010: Corrugated boxes (this hsn code) | ₹383 Cr |
| #5 | [HSN Code 48191090: Corrugated paper cartons](https://busy.in/hsn/hsn-48191090/) | ₹93 Cr |
| #6 | [HSN Code 48195090: Other packing containers](https://busy.in/hsn/hsn-48195090/) | ₹92 Cr |
| #7 | [HSN Code 48193000: Sacks and bags over 40 cm width](https://busy.in/hsn/hsn-48193000/) | ₹82 Cr |
| #8 | [HSN Code 48192010: Cartons for Match Sticks](https://busy.in/hsn/hsn-48192010/) | ₹36 Cr |
| #9 | [HSN Code 48195010: Corrugated Paper/Paperboard Packing Containers](https://busy.in/hsn/hsn-48195010/) | ₹17 Cr |
| #10 | [HSN Code 48196000: Office Use Boxes (Paperboard)](https://busy.in/hsn/hsn-48196000/) | ₹15 Cr |