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 or export of Corrugated paper cartons.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 48191090 relates to the following description.
Paper and paperboard; articles of paper pulp of paper or of paperboard
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
2.5%
2.5%
5%
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
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Corrugated paper cartons does not include products with the following descriptions.
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
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹95 Cr
0.0024% of India’s total exports
India’s Imports
FY 2025-26₹131 Cr
0.0019% of India’s total imports
Trade Balance
FY 2025-26−₹36 Cr
Surplus rank #10050 of 12872 HSN codes
% of Sub-Chapter 4819
FY 2025-263.06%
Share of Sub-Chapter 4819’s total exports in FY 2025-26
Import side: 13.99% of Sub-Chapter 4819’s imports
Rank Within Sub-Chapter 4819
FY 2025-26#6 of 10
Position by export value among HSN codes in Sub-Chapter 4819
Import-side rank: #5 of 10
At a glance
−0.46%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#2895
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+40.66%
Peak Growth Year
FY 2021-22 · strongest single-year move
3.06%
Contribution to Sub-Ch. 4819
Share of Sub-Chapter 4819 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−4.23
Exports
98.49 ₹ Cr
0.0043% share
— YoY
11.82% of Sub-Ch. 4819
Imports
102.72 ₹ Cr
0.0029% share
— YoY
15.02% of Sub-Ch. 4819
Balance
−6.94
Exports
89.66 ₹ Cr
0.0041% share
−8.97% YoY
9.00% of Sub-Ch. 4819
Imports
96.60 ₹ Cr
0.0029% share
−5.96% YoY
16.78% of Sub-Ch. 4819
Balance
+5.87
Exports
84.49 ₹ Cr
0.0039% share
−5.77% YoY
7.77% of Sub-Ch. 4819
Imports
78.62 ₹ Cr
0.0027% share
−18.61% YoY
15.32% of Sub-Ch. 4819
Balance
+20.93
Exports
118.84 ₹ Cr
0.0038% share
+40.66% YoY
6.46% of Sub-Ch. 4819
Imports
97.91 ₹ Cr
0.0021% share
+24.54% YoY
12.94% of Sub-Ch. 4819
Balance
+27.23
Exports
125.22 ₹ Cr
0.0035% share
+5.37% YoY
5.79% of Sub-Ch. 4819
Imports
97.99 ₹ Cr
0.0017% share
+0.08% YoY
11.69% of Sub-Ch. 4819
Balance
+26.29
Exports
102.42 ₹ Cr
0.0028% share
−18.21% YoY
4.33% of Sub-Ch. 4819
Imports
76.13 ₹ Cr
0.0014% share
−22.31% YoY
8.79% of Sub-Ch. 4819
Balance
−24.30
Exports
93.07 ₹ Cr
0.0025% share
−9.13% YoY
3.31% of Sub-Ch. 4819
Imports
117.37 ₹ Cr
0.0019% share
+54.17% YoY
9.69% of Sub-Ch. 4819
Balance
−35.77
Exports
95.36 ₹ Cr
0.0024% share
+2.46% YoY
3.06% of Sub-Ch. 4819
Imports
131.13 ₹ Cr
0.0019% share
+11.72% YoY
13.99% of Sub-Ch. 4819
CAGR · 8-Year
Exports
−0.46% /yr
Imports
3.55% /yr
reference, FY 2025-26
Export
₹3,118.21 Cr
Import
₹937.01 Cr
Trade Balance
+2,181.20
India's exports under HSN Code 48191090 have declined at a compound annual rate of −0.46% over 8 fiscal years, falling from ₹98.49 Crore in FY 2018-19 to ₹95.36 Crore in FY 2025-26.
In FY 2025-26, HSN Code 48191090 ranks #2895 out of 12872 HSN codes by total export value. Within Sub-Chapter 4819, it ranks #6 of 10. By trade surplus, it ranks #10050 of 12872.
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.
In FY 2025-26, India's imports of ₹131.13 Cr exceeded exports of ₹95.36 Cr, resulting in a trade deficit of ₹35.77 Crore — ranking #10050 of 12872 by surplus magnitude.
India's imports under HSN Code 48191090 have grown at 3.55% CAGR, reaching ₹131.13 Crore in FY 2025-26.
Among the 10 HSN codes under Sub-Chapter 4819, HSN Code 48191090 ranks #6 by export value — accounting for 3.06% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 13.99% share (rank #5).
Clear answers to common queries about HSN Code 48191090 and GST compliance.
It includes Folding Cartons & Boxes
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.
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).
Under HSN 48191090, Corrugated paper cartons attracts Varies when sold in taxable form. Describe the exact form on the invoice.