Packing Material HSN Code: GST Classification for Packaging Supplie
Packing materials such as cartons, boxes, plastic films and bags are used by almost every business to store and ship goods. Under GST, these items are classified using HSN codes based on the material and form. Correct packing material HSN code selection is important because packing expenses often appear as separate line items in invoices and purchase orders.
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Packing Material HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 7 | Guide to HSN Section 07 | PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF |
| 10 | Guide to HSN Section 10 | PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD & ARTICLES THEREOF |
| 11 | Guide to HSN Section 11 | TEXTILE & TEXTILE ARTICLES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 39 | Plastics and Articles Thereof | Plastics and articles thereof |
| 48 | Paper and paperboard; articles of paper pulp of paper or of paperboard | Paper and paperboard; articles of paper pulp of paper or of paperboard |
| 63 | Made-up Textile, Worn Clothing & Rags | Other made up textile articles; sets; worn clothing and worn textile articles; rags |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 3919 | Self-adhesive plastics | 18% |
| 3920 | Plastic Plates & Sheets | 18% |
| 3921 | Plastic sheets and strips | 18% |
| 3923 | Plastic packaging articles, caps & closures | 0% |
| 4804 | Uncoated kraft paper | 5% |
| 4805 | Uncoated Paper & Board | 5% |
| 4808 | Corrugated Or Creped Paper | 18% |
| 4811 | Coated paper | 18% |
| 4816 | Copying paper, duplicator stencils | 18% |
| 4817 | Paper stationery: envelopes, boxes | 5% |
| 4819 | Cartons, boxes, cases, of paperboard | 18% |
| 4821 | Paper labels | 12% |
| 4823 | Paperboard cut or shaped articles | 5% |
| 6305 | Packing Sacks & Bags | 5% |
| 6307 | Other Made-Up Articles, Dress Patterns | 5% |
| 6308 | Woven fabric & yarn sets, tapestries | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 39191000 | In Rolls Of Width Not Exceeding 20 Cm | 18% |
| 39199010 | Other :Plastic stickers | 18% |
| 39199020 | Other | Cellulose Adhesive Tape | 18% |
| 39199090 | Self-Adhesive Plastic Sheets & Tapes | 18% |
| 39201011 | Polyethylene sheets: Rigid, plain | 18% |
| 39201012 | Flexible polyethylene sheets | 18% |
| 39201013 | Bleached Polyester Fabrics (Mixed Filaments) | 18% |
| 39201019 | Polyethylene sheets, other | 18% |
| 39201091 | Of polymers of ehtylene : Other : Rigid, plain | 18% |
| 39201092 | Of polymers of ehtylene : Other : Flexible, plain | 18% |
| 39201099 | Of Polymers Of Ehtylene |Other | Other | 18% |
| 39202010 | Of Polymers Of Propylene | Rigid, Plain | 18% |
| 39202020 | Polymers Of Propylene| Flexible, Plain | 18% |
| 39202090 | Of Polymers Of Propylene | Other | 18% |
| 39203010 | Of Polymers Of Styrene |Rigid, Plain | 18% |
| 39203020 | Of Polymers Of Styrene |Flexible, Plain | 18% |
| 39203090 | Of Polymers Of Styrene |Other | 18% |
| 39204300 | Geomembrane (Polyethylene, IS 16352) | 18% |
| 39204900 | Of Polymers Of Vinyl Chloride | 18% |
| 39205111 | Acrylic Polymer Sheets: Poly (Methyl Methacrylate), Rigid Plain | 18% |
| 39205112 | Acrylic Polymer Sheets: Poly (Methyl Methacrylate), Flexible, Plain | 18% |
| 39205119 | PMMA sheets | 18% |
| 39205191 | Rigid Plain Acrylic Polymer Sheets: Poly (Methyl Methacrylate) | 18% |
| 39205192 | Flexible Acrylic Polymer Sheets: Poly (Methyl Methacrylate) | 18% |
| 39205199 | Poly(methyl methacrylate) products | 18% |
| 39205911 | Polyacrylate sheets: Rigid, plain | 18% |
| 39205912 | Polyacrylate sheets, flexible | 18% |
| 39205919 | Polyacrylate sheets | 18% |
| 39205991 | Of acrylic polymers: Other : Other : Rigid, plain | 18% |
| 39205992 | Acrylic polymers | 18% |
| 39205999 | Acrylic polymers: Other | 18% |
| 39206110 | Rigid Plain Polycarbonate Sheets | 18% |
| 39206120 | Flexible Plain Polycarbonate Sheets | 18% |
| 39206190 | Cotton Carpets (Non-Durries) | 18% |
| 39206210 | Rigid Plain Poly(ethylene terephthalate) | 18% |
| 39206220 | Flexible Plain Poly(ethylene terephthalate) | 18% |
| 39206290 | Other Poly(ethylene terephthalate) | 18% |
| 39206310 | Rigid Plain Unsaturated Polyester | 18% |
| 39206320 | Other Polyester Packaging Film | 18% |
| 39206390 | Other Unsaturated Polyester Sheets | 18% |
| 39206911 | Rigid Plain Polyester Packaging Film | 18% |
| 39206912 | Flexible Plain Polyester Packaging Film | 18% |
| 39206919 | Cellulose Nitrate/Celluloid Sheets | 18% |
| 39206921 | Rigid Plain Polyester Sun/Dust Control Film | 18% |
| 39206922 | Flexible Plain Polyester Sun/Dust Control Film | 18% |
| 39206929 | Other Polyester Sun/Dust Control Film | 18% |
| 39206931 | Rigid Plain Polyester Film | 18% |
| 39206932 | Flexible Plain Polyester Film | 18% |
| 39206939 | Other Polyester Film | 18% |
| 39206991 | Rigid Plain Polyester Sheets | 18% |
| 39206992 | Flexible Plain Polyester Sheets | 18% |
| 39206999 | Other Non-Cellular Polyester Sheets | 18% |
| 39207111 | Rigid Plain Other Cellulose Derivative Sheets | 18% |
| 39207119 | Transparent Cellophane Film | 18% |
| 39207121 | Plain Cellulose Nitrate/Celluloid Sheets | 18% |
| 39207129 | Oil Extended Styrene Butadiene Rubber | 18% |
| 39207191 | Other Regenerated Cellulose | 18% |
| 39207192 | Other Transparent Cellophane | 18% |
| 39207199 | Flexible Plain Other Regenerated Cellulose | 18% |
| 39207210 | Flexible Plain Vulcanised Fibre Sheets | 18% |
| 39207220 | Other Vulcanised Fibre Sheets | 18% |
| 39207290 | Rigid Plain Poly(vinyl butyral) Sheets | 18% |
| 39207311 | Flexible Plain Plasticized Cellulose Acetate Sheets | 18% |
| 39207312 | Other Non-Plasticized Cellulose Acetate Sheets | 18% |
| 39207319 | Rigid Plain Non-Plasticized Cellulose Acetate Sheets | 18% |
| 39207321 | Rigid Plain Plasticized Cellulose Acetate Sheets | 18% |
| 39207322 | Plasticized Cellulose Acetate Sheets | 18% |
| 39207329 | Other Plasticized Cellulose Acetate Sheets | 18% |
| 39207391 | Frozen Swine Meat (Pre-packaged) | 18% |
| 39207392 | Flexible Plain Cellulose Acetate Sheets | 18% |
| 39207399 | Cellulose Acetate Plastics: Other Plates, Sheets & Films | 18% |
| 39207911 | Rigid Cellulose Nitrate/Celluloid Sheets | 18% |
| 39207912 | Flexible Cellulose Nitrate/Celluloid Sheets | 18% |
| 39207919 | Other Cellulose Nitrate/Celluloid Sheets | 18% |
| 39207991 | Other Cellulose Derivative Sheets | 18% |
| 39207992 | Rigid Plain Cellulose Acetate Sheets | 18% |
| 39207999 | Flexible Plain Other Cellulose Derivative Sheets | 18% |
| 39209110 | Rigid, plain poly (vinyl butyral) | 18% |
| 39209111 | Flexible Plain Poly(vinyl butyral) Sheets | 18% |
| 39209112 | Other Poly(vinyl butyral) Sheets | 18% |
| 39209119 | Rubber Conveyor Belts: <25% Rubber, Plastic Reinf. | 18% |
| 39209120 | Poly (vinyl butyral): Flexible, plain | 18% |
| 39209190 | Of other plastics: Of poly (vinyl butyral): Other | 18% |
| 39209211 | Rigid Polyamide Fluoride Film: Other Plastics | 18% |
| 39209212 | Polyamide Fluoride Film: Flexible, Plain, Other Plastics | 18% |
| 39209219 | Polyamide fluoride film | 18% |
| 39209291 | Polyamides, rigid and plain | 18% |
| 39209292 | Flexible polyamides | 18% |
| 39209299 | Of other plastics: Of polyamides : Other : Other | 18% |
| 39209310 | Of other plastics: Of amino-resins : Rigid, plain | 18% |
| 39209320 | Flexible plastics | 18% |
| 39209390 | Plastics| Amino-Resins | 18% |
| 39209410 | Phenolic resins: Rigid, plain | 18% |
| 39209420 | Phenolic resins, flexible | 18% |
| 39209490 | Of other plastics: Of phenolic resins : Other | 18% |
| 39209911 | Other Poly(vinyl acetate) | 18% |
| 39209912 | Regenerated Cellulose Based Other Plastics | 18% |
| 39209919 | Flexible Plain Poly(vinyl acetate) | 18% |
| 39209921 | Rigid Vinyl Plastic Films, Sheets & Strips: Plain | 18% |
| 39209922 | Flexible Vinyl Plastic Films, Sheets and Strips | 18% |
| 39209929 | Vinyl plastics: Other | 18% |
| 39209931 | Rigid Plain Vinyl Chloride-Vinyl Acetate Copolymer Sheets | 18% |
| 39209932 | Flexible Plain Vinyl Chloride-Vinyl Acetate Copolymer Sheets | 18% |
| 39209939 | Other Vinyl Chloride-Vinyl Acetate Copolymer Sheets | 18% |
| 39209941 | PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene) | 18% |
| 39209942 | PTFE Sheets, Flexible & Plain: Other Plastics | 18% |
| 39209949 | PTFE sheet: Other plastics | 18% |
| 39209951 | Other plastics: Reflective sheeting | 18% |
| 39209952 | Retro reflective plain sheeting | 18% |
| 39209959 | Plastics: Retro reflective sheeting | 18% |
| 39209960 | Rigid Plain Poly(vinyl acetate) | 18% |
| 39209991 | Of Other Plastics| Other | Rigid, Plain | 18% |
| 39209992 | Plastics| Flexible, Plain | 18% |
| 39209999 | Of Other Plastics| Other | Other | 18% |
| 39211100 | Cellular plastics (Styrene) | 18% |
| 39211200 | Cellular plastics (Vinyl chloride)0 | 18% |
| 39211310 | Cellular plastics (Polyurethane – Flexible) | 18% |
| 39211390 | Cellular plastics (Polyurethane – Other) | 18% |
| 39211400 | Cellular plastics (Regenerated cellulose) | 18% |
| 39211900 | Cellular plastics (Other) | 18% |
| 39219010 | Thermocol | 18% |
| 39219021 | Rigid lacquered vinyl polymers | 18% |
| 39219022 | Flexible lacquered vinyl chloride | 18% |
| 39219023 | Rigid, metallised polymers | 18% |
| 39219024 | Flexible, metallised PVC | 18% |
| 39219025 | Rigid laminated vinyl polymers | 18% |
| 39219026 | Flexible laminated vinyl chloride | 18% |
| 39219029 | Other :Of polymers of vinyl chloride : Other | 18% |
| 39219031 | Rigid lacquered cellulose | 18% |
| 39219032 | Regenerated cellulose: Flexible, lacquered | 18% |
| 39219033 | Metallized cellulose | 18% |
| 39219034 | Regenerated cellulose, flexible | 18% |
| 39219035 | Rigid laminated cellulose | 18% |
| 39219036 | Regenerated cellulose: Flexible, laminated | 18% |
| 39219039 | Other | Handles Of Cutlery Of Base Metal | 18% |
| 39219091 | Other | Other | Rigid, Lacquered | 18% |
| 39219092 | Other | Other | Flexible, Lacquered | 18% |
| 39219093 | Other | Other | Rigid, Metallised | 18% |
| 39219094 | Other | Other | Flexible, Metallised | 18% |
| 39219095 | Other | Other | Rigid, Laminated | 18% |
| 39219096 | Other | Other | Flexible, Laminated | 18% |
| 39219099 | Other plates, sheets, film, foil and strip of plastics | Other | 18% |
| 39231010 | Plastic Containers for Media | 18% |
| 39231020 | Plastic Pails, Buckets, and Similar Containers | 18% |
| 39231030 | Insulated ware boxes and crates | 18% |
| 39231040 | Packing Boxes for Connectors | 18% |
| 39231090 | Boxes, cases, crates and similar article | 18% |
| 39232100 | Bags of polymers of ethylene | 18% |
| 39232910 | PVC Sacks and Bags Including Cones: Other Plastics | 18% |
| 39232990 | Sacks and bags of other plastics | 18% |
| 39233010 | Insulated ware: Carboys, bottles, flasks | 18% |
| 39233090 | Carboys, bottles, flasks | 18% |
| 39234000 | Spools, Cops, Bobbins| Supports | 18% |
| 39235010 | Caps, Closures & Stoppers for Bottles and Containers | 18% |
| 39235090 | Stoppers, lids, caps and other closures : Other | 18% |
| 39239010 | Other | Insulated Ware | 18% |
| 39239020 | Other | Aseptic Bags | 18% |
| 39239090 | Plastic Sanitary Ware: Baths, Sinks & More | 18% |
| 48041100 | Kraftliner : Unbleached | 12% |
| 48041900 | Kraftliner | Other | 12% |
| 48042100 | Sack Kraft Paper | Unbleached | 12% |
| 48042900 | Sack Kraft Paper | Other | 12% |
| 48043100 | Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached | 12% |
| 48043900 | Kraft paper | 12% |
| 48044100 | Unbleached Kraft Paperboard (150-225 g/m²)s | 12% |
| 48044200 | Bleached Kraft Paper/Board (>=225 g/m2, Chemical Pulp) | 12% |
| 48044900 | Other Kraft Paperboard (150-225 g/m²) | 12% |
| 48045100 | Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached | 12% |
| 48045200 | Surgical Forceps/Clamps/Clips/Holders | 12% |
| 48045900 | Kraft paper ≥225 g/m2 | 12% |
| 48051100 | Fluting paper : Semi-chemical fluting paper | 12% |
| 48051200 | Straw Fluting Paper | 12% |
| 48051900 | Fluting paper : Other | 12% |
| 48052400 | Recycled liner board: Testliner | 12% |
| 48052500 | Testliner (recycled liner board), 150g+ | 12% |
| 48053000 | Sulphite wrapping paper | 12% |
| 48054000 | Filter paper and paperboard | 12% |
| 48055000 | Felt Paper & Board | 12% |
| 48059100 | Other : Weighing 150 g/m2 or less | 12% |
| 48059200 | Weighing more than 150 g/m2 | 12% |
| 48059300 | Other | Weighing 225 G/M2 Or More | 12% |
| 48081000 | Corrugated paper and board | 12% |
| 48084010 | Sack Creped Kraft Paper | 12% |
| 48084090 | Other Creped Kraft Paper | 12% |
| 48089000 | Kraft Paper, Creped or Crinkled: Embossed or Perforated Other | 12% |
| 48111000 | Tarred/asphalted paper and paperboard | 18% |
| 48114100 | Self-adhesive paper and paperboard | 18% |
| 48114900 | Gummed or adhesive paper and paperboard : other | 18% |
| 48115110 | Other Bleached Plastic-Coated Paper | 18% |
| 48115190 | Aseptic Packaging Paper (more than 150g/m2) | 18% |
| 48115910 | Aseptic Packaging Paper | 18% |
| 48115990 | Paper and Paperboard Products Not Elsewhere Classified | 18% |
| 48116000 | Kraft Paper and Paperboard Sheets | 18% |
| 48119011 | Handmade Paper And Paperboard | 18% |
| 48119012 | Chromo & Art Paper, Coated | 18% |
| 48119013 | Building board of paper or pulp | 18% |
| 48119014 | Chromo Board | 18% |
| 48119015 | Raw Base Paper For Sensitising | 18% |
| 48119016 | Surface Marbled Paper | 18% |
| 48119017 | Leather Board And Imitation Leather | 18% |
| 48119018 | Matrix Board | 18% |
| 48119091 | Grape Guard Paper | 18% |
| 48119093 | Fax Machine Thermal Paper | 18% |
| 48119094 | Thermal Paper Jumbo Rolls | 18% |
| 48119095 | Thermal paper in rolls of size less than 1 m in width | 12% |
| 48119096 | Wallpaper Wall Coverings Plaiting Material | 12% |
| 48119099 | Other Paper/Paperboard | 18% |
| 48161000 | Duplicator Stencils Paper | 18% |
| 48162010 | Self-copy paper : Duplicating paper, cut to size | 18% |
| 48162020 | Self-Copy Paper | Paper For Fax Machine | 18% |
| 48162090 | Self-Copy Paper | Other | 18% |
| 48163000 | Self-Adhesive Gummed Paper Rolls | 18% |
| 48169010 | Other Copying/Transfer Papers (Cut to Size) | 18% |
| 48169020 | Calculating Machine Paper Rolls/Strips (≤15cm) | 18% |
| 48169090 | Carbon, copy, transfer papers, stencils & plates, of paper | Other | 18% |
| 48171000 | Envelopes | 18% |
| 48172000 | Postcards and letter cards | 18% |
| 48173010 | Paper Writing Blocks | 12% |
| 48173090 | Paper Boxes with Stationery | 12% |
| 48191010 | Corrugated boxes | 18% |
| 48191090 | Corrugated paper cartons | 18% |
| 48192010 | Cartons for Match Sticks | 18% |
| 48192020 | Folding Cartons & Boxes | 18% |
| 48192090 | Folding cartons, boxes, and cases of non-corrugated paper | 18% |
| 48193000 | Sacks and bags over 40 cm width | 18% |
| 48194000 | Other Sacks And Bags, Including Cones | 18% |
| 48195010 | Corrugated Paper/Paperboard Packing Containers | 18% |
| 48195090 | Other packing containers | 18% |
| 48196000 | Office Use Boxes (Paperboard) | 18% |
| 48211010 | Printed Paper Tags | 18% |
| 48211020 | Printed | Labels | 18% |
| 48211090 | Other Printed | 18% |
| 48219010 | Other : labels | 18% |
| 48219090 | Paper or paperboard labels, whether or not printed | Other | 18% |
| 48231200 | Other Gummed Adhesive Paper | 18% |
| 48231900 | Paper Plates Cups Trays | 18% |
| 48232000 | Filter Paper & Board | 18% |
| 48234000 | Rolls for self-recording apparatus | 18% |
| 48236000 | Printed Globes | 18% |
| 48236100 | Bamboo Tableware: Trays, Dishes, Plates, Cups of Paper or Paperboard | 18% |
| 48236900 | Paper/Paperboard Tableware & Cups: Other | 18% |
| 48237010 | Paper pulp moulded trays | 12% |
| 48237020 | Wood pulp board | 18% |
| 48237030 | Paper Mache Articles | 5% |
| 48237090 | Moulded or pressed article of paper pulp :Other | 18% |
| 48239011 | Braille Paper | 5% |
| 48239012 | Cellulose (Sole board/sheet) | 18% |
| 48239013 | Packing And Wrapping Paper | 18% |
| 48239014 | Paper for cigarette filter tips | 18% |
| 48239015 | Paper Cone For Loudspeaker | 18% |
| 48239016 | Other| Insecticides; Synthetic Pyrethrum | 18% |
| 48239017 | Patterns for apparel & accessories | 18% |
| 48239018 | Braille Paper and Other Products | 18% |
| 48239019 | Decorative Laminates | 18% |
| 48239021 | Monotype/Newstape Paper Strips (<=15cm) | 18% |
| 48239022 | Other Used Postage/Revenue Stamps | 18% |
| 48239023 | Pre-punched Cards | 18% |
| 48239030 | Paper Seals: Plain, Embossed, Laminated or Gaskets | 18% |
| 48239090 | Labels, Tags and Similar Paper Products | 18% |
| 63051010 | Curtains and Interior Blinds of Cotton | 5% |
| 63051020 | Curtains and Blinds of Synthetic Fibres | 5% |
| 63051030 | Curtains and Blinds of Wool | 5% |
| 63051040 | Curtains and Blinds of Other Textile Materials | 5% |
| 63051050 | Jute Wool Sacks for Packing | 5% |
| 63051060 | Plastic Coated Jute Bags | 5% |
| 63051070 | Paper Laminated Hessian Jute Sacks | 5% |
| 63051080 | Jute Soil Savers for Agricultural Use | 5% |
| 63051090 | Other Jute or Bast Fibre Bags | 5% |
| 63052000 | Cotton Sacks and Bags for Packing | 5% |
| 63053200 | Flexible Bulk Containers from Man-Made Materials | 18% |
| 63053300 | Polyethylene & Polypropylene Bags and Sacks | 18% |
| 63053900 | Other Man-Made Textile Bags | 5% |
| 63059000 | Bags & Sacks of Other Textile Materials | 5% |
| 63071010 | Cotton Floor-Cloths, Dish-Cloths, Dusters | 5% |
| 63071020 | Textile Made-Up Articles of Cotton | 5% |
| 63071030 | Textile Made-Up Articles of Synthetic Fibres | 5% |
| 63071090 | Floor-cloths, dish-cloths, dusters and similar cleaning cloths | 5% |
| 63072010 | Bed Sheets & Table Linen of Cotton | 5% |
| 63072090 | Bed Sheets & Table Linen of Other Textile Materials | 5% |
| 63079011 | Toilet Linen of Cotton | 5% |
| 63079012 | Toilet Linen of Other Textile Materials | 5% |
| 63079013 | Other Toilet Linen Articles | 5% |
| 63079019 | Kitchen Linen of Cotton | 5% |
| 63079020 | Kitchen Linen of Other Textile Materials | 5% |
| 63079090 | Rubber Waterproof Footwear (Knee-covering) | 5% |
| 63079091 | Pillowcases of Cotton | 5% |
| 63079099 | Pillowcases of Other Textile Materials | 5% |
| 63080000 | Quilts, Eiderdowns & Cushions | 5% |
* GST rates may vary based on the latest GST notifications
HSN code for paper and corrugated boxes
Paperboard and corrugated boxes are widely used for retail and shipping. They are classified under the paper chapter. Businesses can maintain separate item codes for different box sizes while using a common HSN code so that stock and pricing remain easy to manage.
HSN code for plastic packing materials
Plastic bags, liners, films and bubble wraps fall under the plastic chapter. Even though there are many varieties, most businesses can manage with a small set of HSN codes that cover major product families such as bags and films.
Classification impact on GST and costing
Packing material HSN codes influence GST rate and therefore the total cost of packaging. When you buy packing items, you can normally claim input tax credit. When you charge packing separately to customers, the same packing material HSN code may be used if you are recovering the cost of physical packing supplies.
