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 or export of Corrugated paper cartons.

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Description of Goods for HSN Code 48191090

HSN Code 48191090 relates to the following description.

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 48192010

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

HSN Code 48192020

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

HSN Code 48192090

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

HSN Code 48195010

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

HSN Code 48196000

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 48191090 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

₹93 Cr

−9.13% vs FY 2023-24

0.0025% of India’s total exports

India’s Imports

FY 2024-25

₹117 Cr

+54.17% vs FY 2023-24

0.0019% of India’s total imports

Trade Balance

FY 2024-25

−₹24 Cr

Trade Deficit

Surplus rank #9683 of 12657 HSN codes

% of Sub-Chapter 4819

FY 2024-25

3.31%

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

Import side: 9.69% of Sub-Chapter 4819’s imports

Rank Within Sub-Chapter 4819

FY 2024-25

#5 of 10

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

Import-side rank: #5 of 10

At a glance

−0.94%

Export CAGR

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

#2751

National Export Rank

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

+40.66%

Peak Growth Year

FY 2021-22 · strongest single-year move

3.31%

Contribution to Sub-Ch. 4819

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #2040

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

FY 2019-20 Exp. Rank #2142

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

FY 2020-21 Exp. Rank #2256

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

FY 2021-22 Exp. Rank #2193

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

FY 2022-23 Exp. Rank #2248

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

FY 2023-24 Exp. Rank #2550

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

FY 2024-25 Exp. Rank #2751

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

CAGR · 7-Year

Exports

−0.94% /yr

Imports

2.25% /yr

Consistently Deficit
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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 48191090 and GST compliance.

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.