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 or export of Corrugated boxes.

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Description of Goods for HSN Code 48191010

HSN Code 48191010 relates to the following description.

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%

What does HSN Code 48191010 not include?

Corrugated boxes does not include products with the following descriptions.

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

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

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

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

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

India’s Trade Performance — HSN Code 48191010 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹383 Cr

+3.69% vs FY 2023-24

0.0104% of India’s total exports

India’s Imports

FY 2024-25

₹193 Cr

+35.26% vs FY 2023-24

0.0032% of India’s total imports

Trade Balance

FY 2024-25

₹190 Cr

Trade Surplus

Surplus rank #1181 of 12657 HSN codes

% of Sub-Chapter 4819

FY 2024-25

13.61%

Share of Sub-Chapter 4819’s total exports in FY 2024-25

Import side: 15.93% of Sub-Chapter 4819’s imports

Rank Within Sub-Chapter 4819

FY 2024-25

#4 of 10

Position by export value among HSN codes in Sub-Chapter 4819

Import-side rank: #2 of 10

At a glance

15.06%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1224

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+48.69%

Peak Growth Year

FY 2021-22 · strongest single-year move

13.61%

Contribution to Sub-Ch. 4819

Share of Sub-Chapter 4819 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1499

Balance

−0.90

Exports

165.15 ₹ Cr

0.0072% share

YoY

19.81% of Sub-Ch. 4819

Imports

166.05 ₹ Cr

0.0046% share

YoY

24.27% of Sub-Ch. 4819

FY 2019-20 Exp. Rank #1360

Balance

+39.45

Exports

192.44 ₹ Cr

0.0087% share

+16.52% YoY

19.31% of Sub-Ch. 4819

Imports

152.99 ₹ Cr

0.0046% share

−7.87% YoY

26.57% of Sub-Ch. 4819

FY 2020-21 Exp. Rank #1529

Balance

+16.08

Exports

170.61 ₹ Cr

0.0079% share

−11.34% YoY

15.70% of Sub-Ch. 4819

Imports

154.53 ₹ Cr

0.0053% share

+1.01% YoY

30.11% of Sub-Ch. 4819

FY 2021-22 Exp. Rank #1425

Balance

+16.03

Exports

253.68 ₹ Cr

0.0081% share

+48.69% YoY

13.80% of Sub-Ch. 4819

Imports

237.65 ₹ Cr

0.0052% share

+53.79% YoY

31.41% of Sub-Ch. 4819

FY 2022-23 Exp. Rank #1184

Balance

+164.47

Exports

354.70 ₹ Cr

0.0098% share

+39.82% YoY

16.40% of Sub-Ch. 4819

Imports

190.23 ₹ Cr

0.0033% share

−19.95% YoY

22.69% of Sub-Ch. 4819

FY 2023-24 Exp. Rank #1225

Balance

+226.86

Exports

369.50 ₹ Cr

0.0102% share

+4.17% YoY

15.62% of Sub-Ch. 4819

Imports

142.64 ₹ Cr

0.0025% share

−25.02% YoY

16.47% of Sub-Ch. 4819

FY 2024-25 Exp. Rank #1224

Balance

+190.18

Exports

383.12 ₹ Cr

0.0104% share

+3.69% YoY

13.61% of Sub-Ch. 4819

Imports

192.94 ₹ Cr

0.0032% share

+35.26% YoY

15.93% of Sub-Ch. 4819

CAGR · 7-Year

Exports

15.06% /yr

Imports

2.53% /yr

Consistently Surplus
Sub-Chapter 4819 total

reference, FY 2024-25

Export

₹2,815.01 Cr

Import

₹1,210.82 Cr

Trade Balance

+1,604.19

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 48191010 and GST compliance.

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.