Free Tools/HSN Code Finder/Chapter 48/HSN 4819

HSN 48194-Digit Heading

HSN 4819: Cartons – GST Rate

HSN 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. GST on HSN 4819 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 10 tariff items, for example 4819 10 10, 4819 10 90 and 4819 20 10.

Chapter 48: Paper and paperboard, articles of paper pulp, of paper or of paperboard

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 4819

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

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

Reference: Schedule I, S. No. 322 (Spec: 4819 10, 4819 20)

18%CGST 9% + SGST 9% / IGST 18%

All Goods (other than Cartons, boxes and cases of, – (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board)

Reference: Schedule II, S. No. 185 (Spec: 4819 (except 4819 10, 4819 20))

Other entries in this chapter (3)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Rupee notes or coins when sold to Reserve Bank of India or the government of India

Reference: Schedule EXEMPT, S. No. 131 (Spec: 4 8 or 4907 or 71)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

Reference: Schedule I, S. No. 318 (Spec: 48)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Paper Sacks/Bags and bio-degradable bags

Reference: Schedule I, S. No. 319 (Spec: 39, 48)

Sub-Headings & Tariff Items Under 4819

Showing 16 sub-classification codes with complete hierarchy descriptions.

4819106-Digit Sub-heading

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Cartons, Boxes And Cases, Of Corrugated Paper Or Paperboard :

481910108-Digit Tariff Item

481910908-Digit Tariff Item

4819206-Digit Sub-heading

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Folding Cartons, Boxes And Cases, Of Non Corrugated Paper And Paperboard :

481920108-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Folding Cartons, Boxes And Cases, Of Non Corrugated Paper And Paperboard : > Cartons, Boxes, Cases, Intended For The Packing Of Match Sticks

481920208-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Folding Cartons, Boxes And Cases, Of Non Corrugated Paper And Paperboard : > Boxes

481920908-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Folding Cartons, Boxes And Cases, Of Non Corrugated Paper And Paperboard : > Other

4819306-Digit Sub-heading

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Sacks And Bags, Having A Base Of A Width Of 40 Cm Or More

481930008-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Sacks And Bags, Having A Base Of A Width Of 40 Cm Or More > Sacks And Bags, Having A Base Of A Width Of 40 Cm Or More

4819406-Digit Sub-heading

481940008-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other Sacks And Bags, Including Cones > Other Sacks And Bags, Including Cones

4819506-Digit Sub-heading

481950108-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other packing containers, including record sleeves > Made Of Corrugated Paper Or Paperboard

481950908-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Other packing containers, including record sleeves > Other

4819606-Digit Sub-heading

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Box Files, Letter Trays, Storage Boxes And Similar Articles, Of A Kind Used In Offices, Shops Or The Like

481960008-Digit Tariff Item

Chain: Paper And Paperboard, Articles Of Paper Pulp, Of Paper Or Of Paperboard > 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 > Box Files, Letter Trays, Storage Boxes And Similar Articles, Of A Kind Used In Offices, Shops Or The Like > Box Files, Letter Trays, Storage Boxes And Similar Articles, Of A Kind Used In Offices, Shops Or The Like

Other Headings in Chapter 48

HSN 4801

Newsprint, In Rolls Or Sheets

HSN 4802

Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803, Hand-Made Paper And Paperboard

HSN 4803

Toilet Or Facial Tissue Stock, Towel Or Napkin Stock And Similar Paper Of A Kind Used For Household Or Sanitary Purposes, Cellulose Wadding And Webs Of Cellulose Fibres, Whether Or Not Creped, Crinkled, Embossed, Perforated, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Sheets

HSN 4804

Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4802

HSN 4805

Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter:

HSN 4806

Vegetable Parchment, Greaseproof Papers, Tracing Papers And Glassine And Other Glazed Transparent Or Translucent Papers, In Rolls Or Sheets

HSN 4807

Composite Paper And Paperboard (Made By Sticking Flat Layers Of Paper Or Paperboard Together With An Adhesive), Not Surface-Coated Or Impregnated, Whether Or Not Internally Reinforced, In Rolls Or Sheets

HSN 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

HSN 4809

Carbon Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Including Coated Or Impregnated Paper For Duplicator Stencils Or Offset Plates), Whether Or Not Printed, In Rolls Or Sheets

HSN 4810

Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size

HSN 4811

Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured , Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Heading 4803, 4809 Or 4809

HSN 4812

Filter Blocks, Slabs And Plates, Of Paper Pulp

HSN 4813

Cigarette Paper, Whether Or Not Cut To Sizeor In The Form Of Booklets Or Tubes

HSN 4814

Wallpaper And Similar Wall Coverings; Window Transparencies Of Paper

HSN 4815

Omitted

HSN 4816

Carbon-Paper, Self-Copy Paper And Other Copying Or Transfer Papers (Other Than Those Of Heading 4809), Duplicator Stencils And Offset Plates, Of Paper, Whether Or Not Put Up In Boxes

HSN 4817

Envelopes, Letter Cards, Plain Postcards And Correspondence Cards, Of Paper Or Paperboard; Boxes, Pouches, Wallets And Writing Compendiums, Of Paper Or Paperboard, Containing An Assortment Of Paper Stationery

HSN 4818

Toilet Paper And Similar Paper, Cellulose Wadding Or Webs Of Cellulose Fibres, Of A Kind Used For Household Or Sanitary Purposes, In Rolls Of A Width Not Exceeding 36 Cm, Or Cut To Size Or Shape; Handkerchiefs, Cleansing Tissues, Towels, Table Cloths, Serviettes, Bed Sheets And Similar Household, Sanitary Or Hospital Articles, Articles Of Apparel And Clothing Accessories, Of Paper Pulp, Paper, Cellulose Wadding Or Webs Of Cellulose Fibres

HSN 4820

Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Exercise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets And Other Articles Of Stationery, Of Paper Or Pape Rboard, Albums For Samples Or For Collections And Book Covers, Of Paper Or Paperboard

HSN 4821

Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed

HSN 4822

Bobbins, Spools, Cops And Similar Supports Of Paper Pulp, Paper Or Paperboard (Whether Or Not Perforated Or Hardened)

HSN 4823

Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibers, Cut To Size Or Shape; Other Articles Of Paperpulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibers

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