Corrugated sheet HSN Code
GST rates and HSN code for Corrugated sheet.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – | |
| (waste and scrap) paper or paperboard | 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 | – | |
| 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 | 4808 | 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 – Corrugated Paper And Paperboard, Whether Or Not Perforate | 48081000 | 12% | – | 01/07/2017 | – | |
| Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin | 48239018 | 18% | – | 01/07/2017 | – | |
| Cartons, Boxes And Cases, Of Corrugated Paper Or Paperboard | 481910 | 18% | – | 01/07/2017 | – | |
| Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin | 48239011 | 18% | – | 01/07/2017 | – | |
| Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti | 46019100 | 5% | – | 25/01/2018 22/09/2017 | – |
| Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti | 46012100 | 5% | – | 25/01/2018 22/09/2017 | – | |
| Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti | 46012020 | 5% | – | 25/01/2018 22/09/2017 | – | |
| Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti | 46012090 | 5% | – | 25/01/2018 22/09/2017 | – | |
| Plastics and articles thereof | Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Other Plastics: Sheet Of Poly (Tetrafluoro – Ethylene) (Ptfe): Other | 39209949 | 18% | – | 01/07/2017 | – |
| Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Cellulose Or Its Chemical Derivatives: Of Cellulose Acetate: Sheet Of Cellulose Acetate, Non – | 39207311 | 18% | – | 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 | – | |
| 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 | – |
| Glass and glassware | Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked – Other Glass: Window Glass (Sheet Glass): Tinted | 70049011 | 18% | – | 15/11/2017 | – |
Understanding the HSN Code for Corrugated Sheets
Corrugated sheets, recognized by their distinctive wavy pattern, are versatile materials used in everything from roofing and packaging to decorative applications. For businesses in India dealing with these sheets, pinpointing the correct Harmonized System of Nomenclature (HSN) code is essential for accurate Goods and Services Tax (GST) compliance. The HSN code for corrugated sheets heavily depends on the material they are made from.
HSN Codes for Corrugated Paper and Paperboard
One of the most common types of corrugated sheets is made from paper or paperboard, primarily used in packaging. These fall under Chapter 48: Paper and paperboard; articles of paper pulp, paper or paperboard.
- Paper And Paperboard, Corrugated (With Or Without Glued Flat Surface Sheets)…: This is the primary classification for corrugated paper and paperboard. The general HSN code is 4808, with a 12% GST rate, effective from July 1, 2017.
- Corrugated Paper And Paperboard, Whether Or Not Perforated: HSN 48081000, also at 12% GST. This is a very specific and common classification for the material itself.
- Kraft Paper, Creped Or Crinkled, Whether Or Not Embossed Or: HSN 48084010 and 48084090, both at 12% GST. These cover specific types of kraft paper that have been corrugated.
- Other (Corrugated Paper and Paperboard): HSN 48089000, at 12% GST, serving as a residual category.
Furthermore, products made from corrugated paperboard have their own HSN:
- Cartons, Boxes And Cases, Of Corrugated Paper Or Paperboard: HSN 481910, with an 18% GST rate. This indicates that when the corrugated paperboard is converted into finished packaging products, the GST rate increases.
HSN Codes for Corrugated Sheets of Asbestos-Cement or Similar Materials
Corrugated sheets are also commonly made from asbestos-cement or other similar materials, often used for roofing. These fall under Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials.
- Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Corrugated Sheets: HSN 68111000, with an 18% GST rate, effective from July 1, 2017. This specifically covers traditional asbestos-cement corrugated sheets.
- Corrugated Sheets Not Containing Asbestos: HSN 68118100, also with an 18% GST rate, effective from July 1, 2017. This is a crucial distinction for newer, asbestos-free alternatives made of similar materials like cellulose fibre-cement.
HSN Codes for Corrugated Metal Sheets (Iron or Steel)
Corrugated sheets are also widely manufactured from metals like iron or steel, typically for roofing, siding, or other structural applications. These fall under Chapter 72: 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: HSN 72104100, with an 18% GST rate, effective from July 1, 2017. This is for wider corrugated steel sheets, often galvanized.
- Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm… Corrugated: HSN 72123010, also with an 18% GST rate, effective from July 1, 2017. This covers narrower corrugated steel sheets.
The data also mentions “Corrugated Nails” (HSN 73170029) under Chapter 73, which are used with corrugated sheets but are not the sheets themselves.
HSN Codes for Other Corrugated or Sheet-form Materials
While less common for the term “corrugated sheet,” the data also touches upon other materials in sheet form that could be confused:
- Plastics (Chapter 39): “Other Plates, Sheets, Film, Foil And Strip, Of Plastics…” (e.g., HSN 39209949 for PTFE, HSN 39207311 for cellulose acetate). While these are sheets, they are not typically referred to as “corrugated” in the same structural sense as the above materials. They carry an 18% GST.
- Plaits And Similar Products Of Plaiting Materials… In Sheet Form (Chapter 46): HSNs like 46019100, 46012100, 46012020, 46012090, with a 5% GST rate. This refers to sheets made from woven plaiting materials, which might have a texture but are fundamentally different from industrial corrugated sheets.
- Drawn Glass And Blown Glass, In Sheets (Chapter 70): HSN 70049011 (Tinted window glass), at 18% GST. These are flat glass sheets, not corrugated.
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