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HSN Code 481920

Cartons, boxes and cases of, - (a) Corrugated paper or paper boards; or (b) Non-corrugated paper or paper board

DescriptionCGSTSGSTIGSTSchedule
Cartons, boxes and cases of, - (a) Corrugated paper or paper boards; or (b) Non-corrugated paper or paper board2.5%2.5%5%I

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 481920?

The GST rate for HSN code 481920 (Cartons, boxes and cases of, - (a) Corrugated paper or paper boards; or (b) Non-corrugated paper or paper board) is 5% IGST (2.5% CGST + 2.5% SGST), as per Schedule I of Notification No. 9/2025-Integrated Tax (Rate).

Which chapter does HSN code 481920 belong to?

HSN code 481920 falls under Chapter 48 - Paper and Paperboard; Articles of Paper Pulp, Paper or Paperboard of the Customs Tariff Act, 1975.

Do all paper cartons and boxes attract 5% GST under HSN 481920?

Only cartons, boxes and cases made of corrugated paper/paperboard (HSN 4819 10) or non-corrugated paper/paperboard (HSN 4819 20) qualify for 5%. Every other item under heading 4819 — envelopes, files, other paper packaging not in those two sub-headings — is taxed at 18%.

What's the GST rate if my packaging box isn't a plain carton, box or case?

Other goods under heading 4819 that aren't cartons, boxes or cases of corrugated/non-corrugated paper or paperboard attract 18% IGST, not the 5% rate. Match your product against the exact sub-heading before filing.