HSN Code 48191090: Corrugated paper cartons

HSN Code 48191090 represents Corrugated paper cartons under GST classification. This code helps businesses identify Corrugated paper cartons correctly for billing, taxation, and trade. With HSN Code 48191090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Corrugated paper cartons.

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Description of Goods for Corrugated paper cartons

HSN Code 48191090 relates to the following description:

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 : other 9% 9% 18% 0%

Description of goods

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

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 48191090 not include?

Corrugated paper cartons does not include products with the following descriptions:

HSN Code Description
Cartons, boxes and cases, of corrugated paper or paperboard : boxes
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
Sacks and bags, having a base of a widht of 40 cm or more
Other sacks and bags, including cones
Other packing containers, including record sleeves : Made of corrugated paper or paperboard
Other packing containers, including record sleeves : Other
Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

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

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

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

Other sacks and bags, including cones

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

Other packing containers, including record sleeves : Other

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

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FAQs for HSN Code 48191090

What products are classified under HSN 48191090 ?

It includes Folding Cartons & Boxes

Any common misclassification issue with Corrugated paper cartons?

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 paper cartons?

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 paper cartons?

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.

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

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

How much GST applies to Corrugated paper cartons?

Under HSN 48191090, Corrugated paper cartons attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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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