Gift box HSN Code
GST rates and HSN code for Gift box.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – |
| Parcel Packing And Gift Wrapping | 998541 | 5/18 | 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. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) has not been taken [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. | 25/01/2018 | – | |
| (waste and scrap) paper or paperboard | 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 | – |
| 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 | – | |
| 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 4819 10 Carto | 48191010 | 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 – Other Packi | 48195090 | 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 | 4819 | 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 – Other Packi | 48195010 | 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 | 48192090 | 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 | – |
| 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 | 4415 | 12% | – | 01/07/2017 | – | |
| 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 – Cases, Boxes, Crates, Drums And Similar Packings; Cable-Drums | 44151000 | 12% | – | 01/07/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus — Video Special Effect Equipments —- Paint Box | 85437034 | 18% | – | 01/07/2017 | – |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus: – Other: – Video Special Effect Equipments: Paint Box | 85438944 | 18% | – | 01/07/2017 | – | |
| Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds | Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Bogies, Bissel-Bogies, Axles And Wheels, And Parts Thereof : Other Including Parts : Axle Boxes (Lubricating Or Grease Box) | 86071930 | 18% | – | 01/10/2019 | – |
| Plastics and articles thereof | Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Boxes, Cases, Crates And Similar Articles: Watch – Box, Jewellery Box And Similar Containers Of Plastics | 39231020 | 18% | – | 1/01/2020 1/10/2019 | – |
| Iron and steel | Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Not Clad, Plated Or Coated – Not Further Worked Than Hot-Rolled : Rolled On Four Faces Or In A Closed Box Pass, Of A Width Exceeding 150 Mm And A Thickness Of Not Less Than 4 | 72111300 | 18% | – | 01/07/2017 | – |
Understanding: The HSN Code for Gift Boxes
Gift boxes are more than just containers; they are an integral part of the gifting experience, adding to the anticipation and presentation of a thoughtful present. For businesses dealing in these decorative and functional items in India, understanding their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for proper classification and tax compliance.
The HSN code for a gift box primarily depends on the material it’s made from.
Paper and Paperboard Gift Boxes Under HSN 4819
Most commonly, gift boxes are crafted from paper or paperboard. These fall under Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard.
Specifically, the HSN code for paper or paperboard gift boxes is generally found within 4819: 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.
Common HSN sub-codes for paper and paperboard gift boxes include:
- 48192090: Folding Cartons, Boxes and Cases, of Non-Corrugated Paper or Paperboard – Other
- This is a frequently used HSN code for a wide variety of paper gift boxes. The GST rate for this category is 18%, effective from July 1, 2017.
- 48191010: Cartons, Boxes and Cases, of Corrugated Paper or Paperboard – Boxes of Corrugated Paper and Paper Board
- If the gift box is made from corrugated paper or paperboard, this HSN code may apply. The GST rate is 18%, effective from July 1, 2017.
- 48195090: Other Packing Containers, Of Paper Or Paperboard – Other
- This is a general “other” category for packing containers, which can include certain types of gift boxes. The GST rate is 18%, effective from July 1, 2017.
All these paper and paperboard gift boxes generally attract an 18% GST.
Other Materials for Gift Boxes
While paper is common, gift boxes can also be made from other materials, each with its own HSN code and GST rate:
- Plastic Gift Boxes:
- Plastic gift boxes typically fall under Chapter 39: Plastics and articles thereof, specifically 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
- A common HSN sub-code for plastic watch boxes, jewellery boxes, and similar containers is 39231020. The GST rate for plastic gift boxes is generally 18%, effective from January 1, 2020 (with earlier revisions from October 1, 2019).
- Wooden Gift Boxes:
- Wooden gift boxes generally fall under Chapter 44: Wood and articles of wood; wood charcoal.
- More specifically, for packing cases, boxes, crates, and similar packings of wood, the HSN codes are 4415 (general) and 44151000 (for cases, boxes, crates, drums, and similar packings). These usually attract a 12% GST, effective from July 1, 2017.
- If the wooden gift box is a more ornamental item, like a casket for jewellery, it might fall under HSN 44209090, which also attracts a 12% GST.
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