---
title: "HSN Code for Corrugated Paper/Paperboard Packing Containers | HSN 48195010 GST Rate"
description: "Find HSN and GST Rates for 48195010 related to Corrugated Paper/Paperboard Packing Containers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48195010/"
---

# HSN Code 48195010: Corrugated Paper/Paperboard Packing Containers

- [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 |
| --- | --- | --- | --- | --- |
| Other packing containers, including record sleeves : Made of corrugated paper or paperboard | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48195010 ?

It includes Office Use Boxes (Paperboard)

### How should mixed supplies be billed when Corrugated Paper/Paperboard Packing Containers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Corrugated Paper/Paperboard Packing Containers; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Corrugated Paper/Paperboard Packing Containers?

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.

### Can we claim ITC on inputs used to trade 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.

### Any common misclassification issue with Corrugated Paper/Paperboard Packing Containers?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Corrugated Paper/Paperboard Packing Containers?

Under HSN 48195010, Corrugated Paper/Paperboard Packing Containers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 48195010 (FY 2024-25)

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

- Exports: ₹17 Cr (+43.94% YoY) — 0.0005% of India's total exports
- Imports: ₹1 Cr (−34.98% YoY) — 0.0000% of India's total imports
- Trade balance: ₹16 Cr (Surplus); surplus rank #2986 of 12657 HSN codes
- Share of Sub-Chapter 4819: 0.62% of its exports; import side 0.11%
- Rank within Sub-Chapter 4819: #9 of 10 by export value; import-side #10

### Key metrics

- Export CAGR: 31.16% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5065 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +69.10% in FY 2020-21
- Contribution to Sub-Ch. 4819: 0.62% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48195010

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 | 3.43 | 0.0002% | — | 0.41% | < ₹1 Crore | 0.0000% | — | 0.05% | +3.12 | #6320 |
| FY 2019-20 | 5.21 | 0.0002% | +51.90% | 0.52% | < ₹1 Crore | 0.0000% | +83.87% | 0.10% | +4.64 | #5806 |
| FY 2020-21 | 8.81 | 0.0004% | +69.10% | 0.81% | < ₹1 Crore | 0.0000% | +24.56% | 0.14% | +8.10 | #5249 |
| FY 2021-22 | 6.70 | 0.0002% | −23.95% | 0.36% | < ₹1 Crore | 0.0000% | −23.94% | 0.07% | +6.16 | #5992 |
| FY 2022-23 | 9.31 | 0.0003% | +38.96% | 0.43% | < ₹1 Crore | 0.0000% | −7.41% | 0.06% | +8.81 | #5722 |
| FY 2023-24 | 12.13 | 0.0003% | +30.29% | 0.51% | 2.03 | 0.0000% | +306.00% | 0.23% | +10.10 | #5472 |
| FY 2024-25 | 17.46 | 0.0005% | +43.94% | 0.62% | 1.32 | 0.0000% | −34.98% | 0.11% | +16.14 | #5065 |

- CAGR (7-year): exports 31.16%/yr, imports 27.31%/yr (consistently Surplus)

## Key trade insights: HSN Code 48195010 export-import analysis

### Consistent export growth: 31.16% CAGR over 7 years

India's exports under HSN Code 48195010 have grown at a compound annual rate of 31.16% over 7 fiscal years, rising from ₹3.43 Crore in FY 2018-19 to ₹17.46 Crore in FY 2024-25.

### HSN Code 48195010 ranked #5065 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48195010 ranks #5065 out of 12657 HSN codes by total export value. Within Sub-Chapter 4819, it ranks #9 of 10. By trade surplus, it ranks #2986 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 48195010 exports

The strongest single-year export movement for HSN Code 48195010 was recorded in FY 2020-21, when exports surged by 69.10% over the prior year.

### India maintains a trade surplus of ₹16.14 Crore in HSN Code 48195010 goods

In FY 2024-25, India's exports of ₹17.46 Cr exceeded imports of ₹1.32 Cr, resulting in a trade surplus of ₹16.14 Crore — ranking #2986 of 12657 by surplus magnitude.

### Import growth of 27.31% CAGR signals rising demand for Corrugated Paper/Paperboard Packing Containers

India's imports under HSN Code 48195010 have grown at 27.31% CAGR, reaching ₹1.32 Crore in FY 2024-25.

### HSN Code 48195010 contributes 0.62% of Sub-Chapter 4819 exports — ranked #9

Among the 10 HSN codes under Sub-Chapter 4819, HSN Code 48195010 ranks #9 by export value — accounting for 0.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.11% share (rank #10).

## 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](https://busy.in/hsn/hsn-48191090/) | ₹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 (this hsn code) | ₹17 Cr |
| #10 | [HSN Code 48196000: Office Use Boxes (Paperboard)](https://busy.in/hsn/hsn-48196000/) | ₹15 Cr |