Paper Carry Bags HSN Code
GST rates and HSN code for Paper Carry Bags.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Other made up textile articles; sets; worn clothing and worn textile articles; rags | Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Plastic Coated Or Paper Cum Polythene Lined Jute Bags And Sacks | 63051060 | 18% | – | 01/01/2020 | – |
| Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Paper Laminated Hessian Jute | 63051070 | 18% | – | 01/01/2020 | – | |
| Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Sacking Bags | 63051040 | 18% | – | 01/01/2020 | – | |
| Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Corn (Grains) Sacks | 63051020 | 18% | – | 01/01/2020 | – | |
| (waste and scrap) <strong>paper</strong> 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 | – | |
| 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 | 48191090 | 18% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026230 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025640 | 12% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Machinery For Making Up Paper Pulp, Paper Or Paperboard, Including Cutting Machines Of All Kinds – Machines For Making Bags, Sacks Or Envelopes | 84412000 | 18% | – | 01/07/2017 | – |
| Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | Trunks, Suit-Cases, Vanity-Cases, Executivecases, Brief-Cases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters And Similar Containers; Travelling-Bags, Insulated Food Or Beverages Bags, Toilet | 42023290 | 18% | – | 15/11/2017 | – |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | 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, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coate | 3405 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for Paper Carry Bags
Paper carry bags primarily fall under Chapter 48 of the HSN, which covers “(waste and scrap) paper or paperboard and articles thereof.”
More specifically, the relevant HSN heading is 4819, which broadly 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.”
Within this heading, paper carry bags are typically classified under:
- 48194000: “Other sacks and bags.” This is the most direct classification for general paper carry bags that are not specifically “sacks and bags, of a kind used for the packing of goods” (which falls under 48193000, usually for larger industrial sacks).
Other related HSN codes under 4819, like 48191010 (cartons, boxes, cases), 48192010/2020/2090 (folding cartons), 48193000 (sacks and bags for packing goods), 48195010/5090 (other packing containers), and 48196000 (box files, etc.), are for different types of paper packaging or stationery items.
It’s important to distinguish paper carry bags from textile-based bags, even if they contain paper elements. For instance, HSN codes like 63051060 (Plastic Coated or Paper Cum Polythene Lined Jute Bags) or 63051070 (Paper Laminated Hessian Jute) are for bags made of jute or other textile bast fibres, despite having paper or plastic components. These fall under Chapter 63 (Other made up textile articles).
Therefore, for typical retail or general-purpose paper carry bags, HSN 48194000 is the most appropriate classification.
Understanding the GST Rate for Paper Carry Bags
Paper carry bags, classified under HSN 4819, generally attract an 18% GST rate. This rate applies consistently across various types of cartons, boxes, cases, and bags made of paper or paperboard within this HSN heading.
This 18% GST rate became effective from July 1, 2017, coinciding with the nationwide implementation of GST. Businesses involved in the manufacture or trade of paper carry bags must ensure this rate is correctly applied to their sales for proper tax collection and reporting.
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