---
title: "HSN Code for Corrugated paper cartons | HSN 48191090 GST Rate"
description: "Find HSN and GST Rates for 48191090 related to Corrugated paper cartons with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48191090/"
---

# HSN Code 48191090: Corrugated paper cartons

- [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 : other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 48191090 (FY 2024-25)

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

- Exports: ₹93 Cr (−9.13% YoY) — 0.0025% of India's total exports
- Imports: ₹117 Cr (+54.17% YoY) — 0.0019% of India's total imports
- Trade balance: −₹24 Cr (Deficit); surplus rank #9683 of 12657 HSN codes
- Share of Sub-Chapter 4819: 3.31% of its exports; import side 9.69%
- Rank within Sub-Chapter 4819: #5 of 10 by export value; import-side #5

### Key metrics

- Export CAGR: -0.94% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2751 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +40.66% in FY 2021-22
- Contribution to Sub-Ch. 4819: 3.31% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48191090

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 | 98.49 | 0.0043% | — | 11.82% | 102.72 | 0.0029% | — | 15.02% | −4.23 | #2040 |
| FY 2019-20 | 89.66 | 0.0041% | −8.97% | 9.00% | 96.60 | 0.0029% | −5.96% | 16.78% | −6.94 | #2142 |
| FY 2020-21 | 84.49 | 0.0039% | −5.77% | 7.77% | 78.62 | 0.0027% | −18.61% | 15.32% | +5.87 | #2256 |
| FY 2021-22 | 118.84 | 0.0038% | +40.66% | 6.46% | 97.91 | 0.0021% | +24.54% | 12.94% | +20.93 | #2193 |
| FY 2022-23 | 125.22 | 0.0035% | +5.37% | 5.79% | 97.99 | 0.0017% | +0.08% | 11.69% | +27.23 | #2248 |
| FY 2023-24 | 102.42 | 0.0028% | −18.21% | 4.33% | 76.13 | 0.0014% | −22.31% | 8.79% | +26.29 | #2550 |
| FY 2024-25 | 93.07 | 0.0025% | −9.13% | 3.31% | 117.37 | 0.0019% | +54.17% | 9.69% | −24.30 | #2751 |

- CAGR (7-year): exports -0.94%/yr, imports 2.25%/yr (consistently Deficit)

## Key trade insights: HSN Code 48191090 export-import analysis

### Export decline: -0.94% CAGR over 7 years

India's exports under HSN Code 48191090 have declined at a compound annual rate of -0.94% over 7 fiscal years, falling from ₹98.49 Crore in FY 2018-19 to ₹93.07 Crore in FY 2024-25.

### HSN Code 48191090 ranked #2751 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48191090 ranks #2751 out of 12657 HSN codes by total export value. Within Sub-Chapter 4819, it ranks #5 of 10. By trade surplus, it ranks #9683 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48191090 exports

The strongest single-year export movement for HSN Code 48191090 was recorded in FY 2021-22, when exports surged by 40.66% over the prior year.

### India records a trade deficit of ₹24.30 Crore in HSN Code 48191090 goods

In FY 2024-25, India's imports of ₹117.37 Cr exceeded exports of ₹93.07 Cr, resulting in a trade deficit of ₹24.30 Crore — ranking #9683 of 12657 by surplus magnitude.

### Import growth of 2.25% CAGR signals stable import dependency for Corrugated paper cartons

India's imports under HSN Code 48191090 have grown at 2.25% CAGR, reaching ₹117.37 Crore in FY 2024-25.

### HSN Code 48191090 contributes 3.31% of Sub-Chapter 4819 exports — ranked #5

Among the 10 HSN codes under Sub-Chapter 4819, HSN Code 48191090 ranks #5 by export value — accounting for 3.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.69% share (rank #5).

## 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](https://busy.in/hsn/hsn-48191010/) | ₹383 Cr |
| #5 | HSN Code 48191090: Corrugated paper cartons (this hsn code) | ₹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 |