What products are classified under HSN 48192020 ?
It includes Sacks and bags over 40 cm width
HSN Code 48192020 represents Folding Cartons & Boxes under GST classification. This code helps businesses identify Folding Cartons & Boxes correctly for billing, taxation, and trade. With HSN Code 48192020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Folding Cartons & Boxes.
HSN Code 48192020 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 | Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Boxes | 9% | 9% | 18% | 0% |
Description of goods
Folding cartons, boxes and cases, of non-corrugated paper and 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
Folding Cartons & Boxes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Cartons, boxes and cases, of corrugated paper or paperboard : boxes | |
| Cartons, boxes and cases, of corrugated paper or paperboard : other | |
| 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: 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
Cartons, boxes and cases, of corrugated paper or paperboard : other
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: 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
It includes Sacks and bags over 40 cm width
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 48192020, Folding Cartons & Boxes attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.