Corrugated box HSN Code : Applicability, HSN Code and GST Rate on Corrugated box

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
(waste and scrap) paper or paperboard	Cartons, Boxes And Cases, Of Corrugated Paper Or Paperboard	481910	18%	–	01/07/2017	–
Folding Cartons, Boxes And Cases, Of Non-Corrugated Paper And Paperboard	481920	18%	–	15/11/2017	–
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 – Other Sacks	48194000	18%	–	01/07/2017	–
Paper And Paperboard, Corrugated (With Or Without Glued Flat Surface Sheets), Creped, Crinkled, Embossed Or Perforated, In Rolls Or Sheets, Other Than Paper Of The Kind Described In Heading 4803 -Kraft Paper, Creped Or Crinkled, Whether Or Not Embossed Or	48084010	12%	–	01/07/2017	–
Paper And Paperboard, Corrugated (With Or Without Glued Flat Surface Sheets), Creped, Crinkled, Embossed Or Perforated, In Rolls Or Sheets, Other Than Paper Of The Kind Described In Heading 4803 – Other	48089000	12%	–	01/07/2017	–
Paper And Paperboard, Corrugated (With Or Without Glued Flat Surface Sheets), Creped, Crinkled, Embossed Or Perforated, In Rolls Or Sheets, Other Than Paper Of The Kind Described In Heading 4803 -Kraft Paper, Creped Or Crinkled, Whether Or Not Embossed Or	48084090	12%	–	01/07/2017	–
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 Cart	48192010	18%	–	01/07/2017	–
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 B	48193000	18%	–	01/07/2017	–
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 Cart	48192020	18%	–	01/07/2017	–
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 – Box Files,	48196000	18%	–	01/07/2017	–
Articles of stone, plaster, cement, asbestos, mica or similar materials	Corrugated Sheets Not Containing Asbestos	68118100	18%	–	01/07/2017	–
Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Corrugated Sheets	68111000	18%	–	01/07/2017	–
Services	Postal Services Including Post Office Counter Services, Mail Box Rental Services.	996811	18%	Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020.	01/07/2017	–
Iron and steel	Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of 600 Mm Or More, Clad, Plated Or Coated – Otherwise Plated Or Coated With Zinc : Corrugated	72104100	18%	–	01/07/2017	–
Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Clad, Plated Or Coated – Otherwise Plated Or Coated With Zinc : Corrugated	72123010	18%	–	01/07/2017	–
Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Clad, Plated Or Coated – Electrolytically Plated Or Coated With Zinc : Corrugated	72122010	18%	–	01/07/2017	–
Articles of iron or steel	Nails, Tacks, Drawing Pins, Corrugated Nails, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Iron Or Steel, Whether Or Not With Heads Of Other Material, But Excluding Such Articles With Heads Of Copper – Nails, Tacks, Drawing Pins, Co	73170029	18%	–	01/07/2017	–
Nails, Tacks, Drawing Pins, Corrugated Nails, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Iron Or Steel, Whether Or Not With Heads Of Other Material, But Excluding Such Articles With Heads Of Copper	7317	18%	–	01/07/2017	–
Nails, Tacks, Drawing Pins, Corrugated Nails, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Iron Or Steel, Whether Or Not With Heads Of Other Material, But Excluding Such Articles With Heads Of Copper – Nails, Tacks, Drawing Pins, Co	73170091	18%	–	01/07/2017	–
Wood and articles of wood; wood charcoal	Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood – Pallets, Box Pallets And Other Load Boards; Pallet Collars	44152000	12%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

(waste and scrap) paper or paperboard

Cartons, Boxes And Cases, Of Corrugated Paper Or Paperboard

481910

18%

–

01/07/2017

–

Folding Cartons, Boxes And Cases, Of Non-Corrugated Paper And Paperboard

481920

18%

–

15/11/2017

–

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 – Other Sacks

48194000

18%

–

01/07/2017

–

Paper And Paperboard, Corrugated (With Or Without Glued Flat Surface Sheets), Creped, Crinkled, Embossed Or Perforated, In Rolls Or Sheets, Other Than Paper Of The Kind Described In Heading 4803 -Kraft Paper, Creped Or Crinkled, Whether Or Not Embossed Or

48084010

12%

–

01/07/2017

–

48089000

12%

–

01/07/2017

–

48084090

12%

–

01/07/2017

–

48192010

18%

–

01/07/2017

–

48193000

18%

–

01/07/2017

–

48192020

18%

–

01/07/2017

–

48196000

18%

–

01/07/2017

–

Articles of stone, plaster, cement, asbestos, mica or similar materials

Corrugated Sheets Not Containing Asbestos

68118100

18%

–

01/07/2017

–

Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Corrugated Sheets

68111000

18%

–

01/07/2017

–

Services

Postal Services Including Post Office Counter Services, Mail Box Rental Services.

996811

18%

Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020.

01/07/2017

–

Iron and steel

Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of 600 Mm Or More, Clad, Plated Or Coated – Otherwise Plated Or Coated With Zinc : Corrugated

72104100

18%

–

01/07/2017

–

Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Clad, Plated Or Coated – Otherwise Plated Or Coated With Zinc : Corrugated

72123010

18%

–

01/07/2017

–

Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Clad, Plated Or Coated – Electrolytically Plated Or Coated With Zinc : Corrugated

72122010

18%

–

01/07/2017

–

Articles of iron or steel

Nails, Tacks, Drawing Pins, Corrugated Nails, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Iron Or Steel, Whether Or Not With Heads Of Other Material, But Excluding Such Articles With Heads Of Copper – Nails, Tacks, Drawing Pins, Co

73170029

18%

–

01/07/2017

–

7317

18%

–

01/07/2017

–

73170091

18%

–

01/07/2017

–

Wood and articles of wood; wood charcoal

Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood – Pallets, Box Pallets And Other Load Boards; Pallet Collars

44152000

12%

–

01/07/2017

–

Understanding the Corrugated Box HSN Code

Corrugated boxes are the unsung heroes of logistics and retail, providing essential protection and structure for countless products during storage and transit. For manufacturers, suppliers, and users of these ubiquitous packaging solutions in India, correctly identifying their Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. The HSN classification for corrugated boxes is straightforward, directly linking to their material.

Identifying the Corrugated Box HSN Code

Corrugated boxes are primarily made from corrugated paper or paperboard. Therefore, their HSN classification falls squarely under Chapter 48: Paper and paperboard; articles of paper pulp, paper or paperboard.

The data provides a direct and unambiguous HSN code for corrugated boxes:

Cartons, Boxes And Cases, Of Corrugated Paper Or Paperboard: HSN 481910. This specific code covers the finished product – cartons, boxes, and cases made from corrugated paper or paperboard. It carries an 18% GST rate, effective from July 1, 2017.

This entry clearly identifies the most common type of packaging box and its applicable GST rate.

Distinguishing Corrugated Boxes from Related HSNs

The data also includes other “paperboard,” “box,” or “corrugated” related entries that are distinct from finished corrugated boxes:

Corrugated Paper And Paperboard (Raw Material – HSN 4808 series): HSNs like 48084010, 48089000, 48084090 refer to the corrugated paper and paperboard itself, in rolls or sheets, before it is converted into a box. These raw materials generally attract a 12% GST rate. This highlights the difference between the raw material and the finished product.
Folding Cartons, Boxes And Cases, Of Non-Corrugated Paper And Paperboard (HSN 481920, 48192010, 48192020): These are boxes made from non-corrugated paperboard. While also packaging, they are distinct from corrugated boxes and attract an 18% GST rate.
Other Paper/Paperboard Packing Containers (HSN 48194000, 48193000, 48196000): These include other types of paper or paperboard containers like sacks, bags, or box files, which are not necessarily corrugated boxes. They also carry an 18% GST rate.
Corrugated Sheets Not Containing Asbestos (HSN 68118100) / Asbestos-Cement Corrugated Sheets (HSN 68111000): These refer to building materials like roofing sheets, made from stone, cement, or similar materials, not paperboard. They fall under Chapter 68 and have an 18% GST rate.
Corrugated Iron or Steel Flat-Rolled Products (HSN 72104100, 72123010, 72122010): These are corrugated metal sheets, used in construction or other industrial applications, and are entirely different from paperboard boxes. They fall under Chapter 72 and have an 18% GST rate.
Corrugated Nails (HSN 73170029, 7317, 73170091): These are fasteners made of iron or steel, used with certain corrugated materials, but are not the boxes themselves. They fall under Chapter 73 and have an 18% GST rate.
Packing Cases, Boxes… Of Wood (HSN 44152000): These are packaging containers made of wood, distinct from paperboard. They fall under Chapter 44 and have a 12% GST rate.
Postal Services (HSN 996811): This is a service, not a physical product, and is unrelated to goods classification.

FAQs

What does “Corrugated Box HSN Code” mean?

“Corrugated Box HSN Code” refers to the Harmonized System of Nomenclature code used to classify corrugated boxes for GST purposes, determining their applicable tax rate in India.

What is the specific HSN code for corrugated boxes?

The specific HSN code for “Cartons, Boxes And Cases, Of Corrugated Paper Or Paperboard” is 481910.

Which HSN Chapter covers corrugated boxes?

Corrugated boxes are covered under HSN Chapter 48: “Paper and paperboard; articles of paper pulp, paper or paperboard.”

What is the GST rate for corrugated boxes (HSN 481910)?

The GST rate for corrugated boxes under HSN 481910 is 18%.

What if a box is made of wood? Is it HSN 481910?

No, packing cases, boxes, etc., made of wood are classified under HSN 44152000 in Chapter 44, with a 12% GST rate.

Why is accurate HSN classification important for corrugated boxes?

Accurate HSN classification ensures correct GST calculation on invoices, proper tax payment, and compliance with Indian GST laws, avoiding potential penalties or discrepancies.

Corrugated box HSN Code

Understanding the Corrugated Box HSN Code

Identifying the Corrugated Box HSN Code

Distinguishing Corrugated Boxes from Related HSNs

HSN Code of similar products

FAQs

What does “Corrugated Box HSN Code” mean?

What is the specific HSN code for corrugated boxes?

Which HSN Chapter covers corrugated boxes?

What is the GST rate for corrugated boxes (HSN 481910)?

What if a box is made of wood? Is it HSN 481910?

Why is accurate HSN classification important for corrugated boxes?