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 Or The 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 Code | 4819 |
| Description | 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 |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 48 — Paper and Paperboard, Articles of Paper Pulp, of Paper or of Paperboard |
| Heading | 4819 |
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.
About HSN 4819
HSN heading 4819 covers packing containers and certain office storage articles made of paper, paperboard, cellulose wadding or webs of cellulose fibres. In plain terms, this is the corrugated and folding-carton world: the brown shipping cartons an e-commerce seller dispatches goods in, folding boxes for retail packaging, paper bags and sacks, and cases used to hold and protect products. The heading also stretches to paper-based office articles such as box files, letter trays and similar storage items used in offices, shops and the like. Goods under 4819 attract GST at 18%, which sits in the standard 18% slab under GST 2.0. On documents, you put the code in the HSN/SAC column of the tax invoice, carry it into the HSN-wise summary of GSTR-1, and quote it on the e-way bill for taxable movements. Remember the digit hierarchy: 4819 is the 4-digit heading, with specific 6- and 8-digit sub-codes (for example, separating corrugated cartons from non-corrugated boxes or paper sacks) sitting beneath it. A turnover up to Rs 5 crore can report at 4 digits on B2B invoices; above Rs 5 crore must report at 6 digits. Classification tip: 4819 is about the finished container, not the raw paper or paperboard sheet it is made from.
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 Code | Description | GST |
|---|---|---|
| 481910 | Cartons, Boxes and Cases, of Corrugated Paper or Paperboard : | 18% |
| 481920 | Folding Cartons, Boxes and Cases, of Non Corrugated Paper and Paperboard : | 18% |
| 481930 | Sacks and Bags, Having a Base of a Width of 40 cm or More | 18% |
| 481940 | Other Sacks and Bags, Including Cones | 18% |
| 481950 | Other packing containers, including record sleeves | 18% |
| 481960 | Box Files, Letter Trays, Storage Boxes and Similar Articles, of a Kind Used in Offices, Shops or the Like | 18% |
| 48191010 | Boxes | 18% |
| 48191090 | Other | 18% |
| 48192010 | Cartons, Boxes, Cases, Intended for the Packing of Match Sticks | 18% |
| 48192020 | Boxes | 18% |
| 48192090 | Other | 18% |
| 48193000 | Sacks and Bags, Having a Base of a Width of 40 cm or More | 18% |
| 48194000 | Other Sacks and Bags, Including Cones | 18% |
| 48195010 | Made of Corrugated Paper or Paperboard | 18% |
| 48195090 | Other | 18% |
| 48196000 | Box Files, Letter Trays, Storage Boxes and Similar Articles, of a Kind Used in Offices, Shops or the Like | 18% |
Frequently Asked Questions
What GST rate applies to corrugated cartons and paper boxes under HSN 4819?
Do box files and letter trays really fall under HSN 4819 along with packing cartons?
What is the HSN code for cartons & paper boxes?
What is the GST rate on cartons & paper boxes?
Which chapter does HSN code 4819 belong to?
Is the HSN code 4819 mandatory on invoices for cartons & paper boxes?
Related HSN codes in Chapter 48
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