What products are classified under HSN 48193000 ?
It includes Corrugated Paper/Paperboard Packing Containers
HSN Code 48193000 represents Sacks and bags over 40 cm width under GST classification. This code helps businesses identify Sacks and bags over 40 cm width correctly for billing, taxation, and trade. With HSN Code 48193000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sacks and bags over 40 cm width.
HSN Code 48193000 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 | Sacks and bags, having a base of a widht of 40 cm or more | 9% | 9% | 18% | 0% |
Description of goods
Sacks and bags, having a base of a widht of 40 cm or more
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
Sacks and bags over 40 cm width 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: Boxes | |
| Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Other | |
| 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: Boxes
Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Other
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 Corrugated Paper/Paperboard Packing Containers
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 48193000, Sacks and bags over 40 cm width attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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 Sacks and bags over 40 cm width; Nil for exempt items if applicable).
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.