Understanding the HSN Code for Paper Bags

In today’s environmentally conscious world, paper bags are increasingly popular for various uses. For businesses, accurately classifying them under the Harmonized System of Nomenclature (HSN) is crucial for correct GST compliance in India. While “paper bag” seems straightforward, the HSN code can vary slightly based on its specific composition and intended use.

The Paper Bag HSN Codes

The primary HSN classification for paper bags falls under Chapter 48, which covers “Paper and paperboard; articles of paper pulp, of paper or of paperboard.”

Common Paper and Paperboard Bags

For most standard paper bags and other paper-based packing containers, the relevant HSN code is found under:

• HSN Code 4819: This comprehensive heading includes “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.”
  • Specifically, within this heading, you’ll find:
    • 48194000: This code applies to “Other Sacks” of paper, paperboard, cellulose wadding, or webs of cellulose fibres used as packing containers.
    • 48193000: This code covers “Sacks And Bags” of the same materials used for packing goods.
  • All these direct classifications for paper bags and similar packing containers under HSN 4819 have an 18% GST rate, effective from July 1, 2017.

Specialized Paper Bags with Textile Components

Some bags might combine paper with textile materials, particularly jute. These hybrid bags are classified differently.

• HSN Code 6305: This chapter deals with “Other made up textile articles; sets; worn clothing and worn textile articles; rags,” specifically covering “Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303.”
  • 63051060: This code is for “Plastic Coated Or Paper Cum Polythene Lined Jute Bags And Sacks.”
  • 63051070: This code applies to “Paper Laminated Hessian Jute” bags and sacks.
  • These specialized bags, due to their significant textile component, also have an 18% GST rate, effective from January 1, 2020.

Distinguishing from Other “Paper” Related HSN Codes

It’s important to differentiate actual paper bags from other items that might contain “paper” in their description but are classified differently:

• HSN Codes 48026230, 48025640, 48103920: These codes refer to various types of “Uncoated Paper And Paperboard” or “Coated Paper And Paperboard” in rolls or sheets, which are raw materials for making paper bags, not the finished bags themselves. These typically have a 12% GST rate, effective from July 1, 2017.
• HSN Code 84412000: This code is for “Machines For Making Bags, Sacks Or Envelopes” from paper pulp, paper, or paperboard. This is machinery, not the paper bag product, and has an 18% GST rate, effective from July 1, 2017.
• HSN Code 3405: This describes “Polishes And Creams… For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding…).” This relates to cleaning products that might use paper as an absorbent material, not paper bags, with an 18% GST rate, effective from July 1, 2017.
• HSN Code 83059010: This refers to “Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal; Staples In Strips (For Example, For Offices, Upholstery, Packaging), Of Base Metal – Other, Including Parts: Pins.” This covers metal office supplies, including “paper clips,” but not paper bags themselves, with an 18% GST rate.