Box HSN Code

Understanding the Box HSN Code

Boxes are everywhere, serving countless purposes in our daily lives and across industries. From packaging goods for transport to housing intricate electrical components, their variety is immense. For businesses in India dealing with boxes, understanding the correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance. The “Box HSN Code” isn’t a single, simple answer; it depends entirely on the material, purpose, and sometimes even the contents of the box.

Boxes by Material and Function

The HSN system categorizes goods meticulously. When it comes to boxes, their classification primarily hinges on the material they are made from and their intended use.

Paper and Paperboard Boxes

These are among the most common types of boxes, widely used for packaging, storage, and office organization.

• Chapter 48: This chapter covers “Paper and paperboard; articles of paper pulp, of paper or of paperboard.”
• HSN 4819: This heading specifically encompasses “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.”
  • 481910: This covers “Cartons, boxes and cases, of corrugated paper or paperboard.” The GST rate for these has seen revisions; as of recent updates, they attract 12% GST.
  • 481920: This is for “Folding cartons, boxes and cases, of non-corrugated paper and paperboard.” These generally attract 18% GST.
  • 48194000: This covers “Other sacks and bags, including cones” of paper or paperboard, which function as packing containers. They attract 18% GST.
  • 481950: This covers “Other packing containers” of paper, paperboard, cellulose wadding or webs of cellulose fibres. These generally attract 18% GST.
  • 4817: This covers “Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery,” typically attracting 18% GST.

Plastic Boxes

Plastic boxes are known for their durability and versatility.

• Chapter 39: This chapter covers “Plastics and articles thereof.”
• HSN 3923: This heading is for “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.”
  • 392310: This covers “Boxes, cases, crates and similar articles” of plastics. This includes various plastic containers for audio/video cassettes, insulated ware, and other similar articles. These generally attract 18% GST.

Aluminium Boxes

Used for more robust storage or specific industrial applications.

• Chapter 76: This chapter covers “Aluminium and articles thereof.”
• HSN 7612: This heading specifically covers “Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 L, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.” These typically attract 18% GST.

Electrical Junction Boxes and Gear Boxes

Boxes can also be components of larger machinery or electrical systems.

• Chapter 85: This chapter covers “Electrical machinery and equipment and parts thereof.”
• HSN 8535 / 8536: These headings cover “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (For example, Switches, Relays, Fuses, Surge Suppressors, Plugs, Sockets, Lamp-Holders, Junction Boxes).” Junction boxes, regardless of voltage, typically attract 18% GST.
• Chapter 84: This chapter covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”
• HSN 8483: This heading includes “Gear boxes and other speed changers.” These typically attract 18% GST.

GST Rates and Their Evolution

The GST rates for various types of boxes generally range from 12% to 18%, depending on their specific HSN classification. It is important to note that GST rates are subject to change based on government notifications. For instance, the rate for corrugated paper or paperboard boxes (481910) has seen a reduction from 18% to 12% at certain points, highlighting the need to check the latest notifications.