GST & HSN Code on Corrugated Boxes in India (2026 Update)

What changed, exactly

Until September 2025, corrugated boxes carried 12% GST. The 56th GST Council moved corrugated cartons, boxes and cases (HSN 4819) to 5%, effective 22 September 2025 — a direct 7-point relief on packaging spend that many old rate cards and standing POs still miss. Re-check any supplier quotation issued before that date.

HSN in practice

Use HSN 4819 (commonly 48191010 for corrugated cartons/boxes) on invoices and e-way bills. Mixed supplies — say, corrugated shippers plus non-corrugated mono cartons — must be classified line-by-line, because folding cartons of non-corrugated board sit in a different rate bracket.

What it does to your landed cost

On a Rs 10 lakh monthly box spend, the cut releases Rs 70,000/month of tax cash-flow versus the old rate. Combined with kraft paper price movement (~6% upward through 2025), net box pricing still landed favourably for most buyers into 2026.

The other commercial facts buyers ask us

Commercially, corrugated boxes fall under HSN 4819, and GST on corrugated boxes was reduced from 12% to 5% with effect from 22 September 2025 — worth re-checking on old supplier quotations. Pricing is driven by board grammage (GSM), ply, kraft paper prices (which rose ~6% through 2025), printing and quantity; we quote engineered specifications within 4 business hours, offer sampling before you commit, and support everything from trial lots to annual rate contracts.