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HSN Code 4808

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

DescriptionCGSTSGSTIGSTSchedule
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 48039%9%18%II

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Frequently asked questions

What is the GST rate for HSN code 4808?

The GST rate for HSN code 4808 (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) is 18% IGST (9% CGST + 9% SGST), as per Schedule II of Notification No. 9/2025-Integrated Tax (Rate).

Which chapter does HSN code 4808 belong to?

HSN code 4808 falls under Chapter 48 - Paper and Paperboard; Articles of Paper Pulp, Paper or Paperboard of the Customs Tariff Act, 1975.

Is corrugated paperboard taxed the same as a corrugated box made from it?

No. HSN 4808 is the raw corrugated paper/paperboard itself — rolls or sheets, at 18% GST. Once it's made into a finished carton, box or case (HSN 4819 10/4819 20), that finished product attracts only 5% GST. Selling the material and selling the finished packaging are two different classifications with very different rates.

Does HSN 4808 cover all types of processed paperboard?

It covers corrugated, creped, crinkled, embossed or perforated paper/paperboard in rolls or sheets, excluding the specific paper described under heading 4803. Other paper types not matching this description need their own heading.