What is the GST (IGST) rate for HSN code 48191010?

HSN code 48191010 (Carton & Corrugated Box) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 48191010?

The Basic Customs Duty (BCD) for HSN code 48191010 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 48191010 cover?

HSN code 48191010 covers Carton & Corrugated Box. It sits under Chapter 48 – Paper and paperboard; articles of paper pulp, of paper or of paperboard, in Section X – PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF.

What is the unit of measurement for HSN code 48191010?

The standard unit of quantity (UQC) for HSN code 48191010 is kg, as listed in the Customs Tariff.

What is the HSN code for a corrugated box / carton?

Corrugated paper/paperboard boxes are classified under 48191010, with other cartons under 48191090, within heading 4819.

HSN Code Finder · Product

Carton & Corrugated Box HSN Code 4819

Q: What is the HSN code for Carton & Corrugated Box?

The HSN code for Carton & Corrugated Box is 48191010, classified under Chapter 48 – Paper and paperboard; articles of paper pulp, of paper or of paperboard of India's Customs Tariff (ITC-HS).

5% IGSTSchedule I

Cartons, boxes, cases and bags of paper or paperboard are classified under HSN heading 4819. Corrugated boxes and other cartons each have their own tariff item.

Search any HSN code

Heading

4819

Primary code

48191010

GST / IGST

Customs duty (BCD)

10%

Carton & Corrugated Box HSN codes & GST rates

The 8-digit HSN/HS codes under heading 4819 (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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
48191010	Boxes	5%	10%
48191090	Other	5%	10%

FTA preferential rates: 15 partner agreement(s) listed for 48191010; best preferential rate 0% via ASEAN countries; 12 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for carton & corrugated box?

The HSN code for carton & corrugated box is 4819 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for carton & corrugated box the most common is 48191010, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How carton & corrugated box is classified under HSN

The HSN classification for carton & corrugated box narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 482-digitPaper and paperboard; articles of paper pulp, of paper or of paperboard
48194-digit headingCARTONS, 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
4819106-digit subheadingCartons, boxes and cases, of corrugated paper or paperboard :
481910108-digit tariff itemBoxes

Section X — PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

GST on carton & corrugated box

Carton & Corrugated Box (HSN 4819) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 48191010 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported carton & corrugated box

When carton & corrugated box (HSN 48191010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties, and Compensation Cess 0.125%.

Indicative total duty on ₹100 of assessable value: ₹32.4181. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 48191010 →

Conclusion

The HSN code for carton & corrugated box is 4819 at the heading level, with 48191010 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.