Carton and box HSN code 8 digit list with GST rate
Within 4819, only the corrugated (4819 10) and folding-carton (4819 20) lines are at 5%; paper bags, other containers, corrugated board in rolls and plastic boxes are at 18%. The list adds the box and bag lines a box buyer or box maker meets on the same bill; tape, film, wooden crates and sacks are on the packing material HSN code page.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 4819 10 10 | Boxes of corrugated paper or paperboard (3-ply, 5-ply shipping boxes) | 5% |
| 4819 10 90 | Other cartons and cases of corrugated paper or paperboard | 5% |
| 4819 20 20 | Folding boxes of non-corrugated paperboard (mono cartons) | 5% |
| 4819 20 90 | Other folding cartons and cases of non-corrugated board | 5% |
| 4819 30 00 | Paper sacks and bags with a base 40 cm wide or more | 18% |
| 4819 40 00 | Other paper sacks and bags, including cones | 18% |
| 4819 50 10 | Other packing containers of corrugated paper or paperboard | 18% |
| 4819 50 90 | Other packing containers, including record sleeves | 18% |
| 4819 60 00 | Box files, letter trays and storage boxes for offices and shops | 18% |
| 4808 10 00 | Corrugated paper and paperboard in rolls or sheets (not made into boxes) | 18% |
| 4808 40 10 | Sack kraft paper, creped or crinkled | 18% |
| 4808 40 90 | Other kraft paper, creped or crinkled | 18% |
| 4823 70 10 | Paper pulp moulded trays | 5% |
| 4823 90 13 | Packing and wrapping paper cut to size | 18% |
| 3923 10 20 | Plastic watch boxes, jewellery boxes and similar containers | 18% |
| 3923 10 90 | Other plastic boxes, cases and crates | 18% |
| 3923 21 00 | Sacks and bags of polyethylene (poly courier bags) | 18% |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025. Corrugated and folding cartons (4819 10, 4819 20) are Schedule I entry 322 and moulded trays entry 323. In Schedule II, other 4819 lines are entry 185, 4808 is entry 175, other 4823 is entry 189 and 3923 is entry 124.
The corrugated sheet line matters for box makers. Corrugated board bought in rolls or sheets is 4808 10 00 at 18%, but once it is cut, printed and folded into a box it becomes 4819 10 at 5%, so the input and the finished box sit on different rates.
Corrugated, mono carton or tool box: what 4819 covers
Heading 4819 is for containers of paper, paperboard, cellulose wadding or webs of cellulose fibres; the material decides the code, not the shape (DGCIS chapter 48, read 10 Oct 2026). Corrugated board, the fluted kind in 3-ply and 5-ply shipping boxes, is 4819 10. Duplex or kraft board folded into a mono carton is 4819 20.
A sweet box is HSN 4819 20 if it is a folding box of paperboard, with 4819 20 20 the 8-digit line for boxes, at 5% GST since 22 September 2025. A mithai box made of corrugated board moves to 4819 10, same 5% (Notification 9/2025-IT(Rate), Schedule I S.No. 322).
Plastic boxes are not 4819. Boxes, cases and crates of plastic sit in 3923 10, under "articles for the conveyance or packing of goods of plastics" (DGCIS chapter 39), at 18% GST (Schedule II S.No. 124). A metal tool box is outside chapter 48 too; look it up on the GST portal HSN search before you list it.
Tool bags are 4202 ("tool bags" is in the heading text, DGCIS chapter 42): see the bag HSN code. Notebooks and file covers are 4820: see the stationery HSN code.
48191010 GST rate: 5% on a Meesho listing
48191010 (corrugated boxes) is at 5% GST: enter 4819 in the HSN field and 5% in the GST field for a corrugated or folding paper box. Paper bags and storage boxes in the same heading take 18%.
- Pick the row in the table that matches the board: corrugated (4819 10) or folding non-corrugated (4819 20).
- Enter 4 digits (4819) if last year’s aggregate turnover was up to ₹5 crore, or 6 digits (481910 or 481920) above ₹5 crore (CBIC Notification 78/2020–Central Tax, from 1 April 2021).
- Choose 5% for 4819 10 and 4819 20 cartons, 18% for other 4819 lines (Notification 9/2025-IT(Rate), from 22 Sept 2025).
- Use the same code and rate on the tax invoice; in the GSTR-1 HSN summary (Table 12) report at least 4 digits up to ₹5 crore and 6 above, picked from the portal drop-down (GSTN GSTR-1 FAQ, checked 30 Oct 2026).
Before you set a price per pack, run the payout in the Meesho commission calculator and the per-piece maths in the price per piece guide. ListMagic, a Chrome extension, fills the Supplier Panel catalog form on a laptop; you press Submit yourself.
Worked example: a printed mithai box in a pack of 100
A sweet-shop packaging supplier lists printed duplex mithai boxes, 100 to a pack, at ₹649. The box is folding paperboard with no flutes, so the heading is 4819, the 6-digit sub-heading 481920 and the 8-digit line 4819 20 20 (boxes). GST is 5% under Schedule I S.No. 322, which sets no price limit, so a dearer pack keeps the same rate.
In the Meesho Supplier Panel the HSN field gets 4819, or 481920 once last year’s turnover passed ₹5 crore, and the GST field gets 5%. If the supplier also sells paper carry bags with a base under 40 cm, those are 4819 40 00 at 18%, so list them as a separate catalog with their own rate.
Carton HSN code for the boxes Meesho sellers pack in
The corrugated mailer you pack Meesho orders in is HSN 4819 10, and the supplier’s invoice should show 5% GST, not 12%. Plain brown 3-ply and printed 5-ply boxes both qualify, because the sub-heading follows the corrugated board (DGCIS chapter 48).
Paper courier bags with a base under 40 cm are 4819 40 00 at 18%, so a mixed order of boxes and paper bags carries two rates on one bill. Plastic courier pouches are 3923 and 18%. The Meesho packing material guide covers what to pack in.
For what the packed box does to shipping, see the Meesho shipping cost guide.
Frequently asked questions
What is the GST rate for HSN 48191010?
5% since 22 September 2025, down from 12%. 4819 10 10 is "Boxes" of corrugated paper or paperboard (Notification 9/2025-IT(Rate), Schedule I S.No. 322).
What is the HSN code for carton boxes?
4819: 4819 10 for corrugated cartons, boxes and cases (481910 at 6 digits) and 4819 20 for folding cartons of non-corrugated board (481920). Both are 5%.
What is the HSN code for packaging material?
It depends on the material: paper cartons 4819 (5%), paper bags 4819 30 or 4819 40 (18%), corrugated board in rolls 4808 10 00 (18%), plastic boxes 3923 10 and poly bags 3923 21 00 (18%).
What is the HSN code for a mono carton or sweet box?
4819 20 (4819 20 20 for boxes) if it is folding paperboard; a corrugated sweet box is 4819 10. Both are 5%.
What is the HSN code for corrugated sheets and rolls?
4808 10 00 at 18% GST (Schedule II S.No. 175); the board moves to 4819 10 at 5% once made into boxes.
Is a plastic or tool box classified under 4819?
No; 4819 is only paper and paperboard containers. A plastic box is 3923 10 at 18%; check a metal tool box on the GST portal HSN search.
Related
Checked by the StitchMagic team on 11 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.