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HSN 4819 18% GST

HSN Code 4819 — Cartons & paper boxes

HSN code 4819 covers 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 orthe like. Under GST 2.0 (effective 22 September 2025), HSN 4819 (cartons & paper boxes) is taxed at 18% GST. This code falls under Chapter 48 — Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 4819 at a glance

HSN Code4819
DescriptionCARTONS, 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 ORTHE LIKE
GST Rate (GST 2.0)18%
ChapterChapter 48 — Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard
Heading4819

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

Sub-classifications under HSN 4819

16 more specific 6- and 8-digit codes fall under 4819 (cartons & paper boxes). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
481910Cartons, Boxes And Cases, Of Corrugated Paper Or Paperboard :18%
481920Folding Cartons, Boxes And Cases, Of Non Corrugated Paper And Paperboard :18%
481930Sacks And Bags, Having A Base Of A Width Of 40 Cm Or More18%
481940Other Sacks And Bags, Including Cones18%
481950Other packing containers, including record sleeves18%
481960Box Files, Letter Trays, Storage Boxes And Similar Articles, Of A Kind Used In Offices, Shops Or The Like18%
48191010Boxes18%
48191090Other18%
48192010Cartons, Boxes, Cases, Intended For The Packing Of Match Sticks18%
48192020Boxes18%
48192090Other18%
48193000Sacks And Bags, Having A Base Of A Width Of 40 Cm Or More18%
48194000Other Sacks And Bags, Including Cones18%
48195010Made Of Corrugated Paper Or Paperboard18%
48195090Other18%
48196000Box Files, Letter Trays, Storage Boxes And Similar Articles, Of A Kind Used In Offices, Shops Or The Like18%

Frequently Asked Questions

What is the HSN code for cartons & paper boxes?
The HSN code for cartons & paper boxes is 4819, under Chapter 48 (Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard).
What is the GST rate on cartons & paper boxes?
Under GST 2.0, HSN 4819 (cartons & paper boxes) is taxed at 18% GST.
Which chapter does HSN code 4819 belong to?
HSN 4819 belongs to Chapter 48 of the HSN classification — Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard.
Is the HSN code 4819 mandatory on invoices for cartons & paper boxes?
Yes. To bill cartons & paper boxes under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (4819) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

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