Packing Material HSN Code 4819 & GST Rates: HSN Code & GST for Paper Cartons, Boxes, Cases, Bags, and Containers

What is HSN Code 4819?

HSN Code 4819 refers to “Cartons, Boxes, Cases, Bags, and Other Packing Containers of Paper, Paperboard, Cellulose Wadding, or Webs of Cellulose Fibres.”This code covers all common packing material used for packaging and shipping goods — including cartons, folding boxes, paper bags, file boxes, cases, tray organizers, and similar packing articles made from any kind of paper-based substrate.​

If your business deals with packaging—whether for consumer goods, e-commerce, retail, or logistics—these packing materials will generally fall under the packing material HSN code 4819 (sometimes written simply as packing materialhsn code).

GST Rates & Exemptions for HSN Code 4819

As of 2025, the 4819 HSN code GST rate is 12% for most packing material articles (including standard cartons, corrugated boxes, and paper bags).Some specific types, such as non-corrugated folding cartons, may attract an 18% GST rate, but the vast majority of common packaging products remain at 12%.​

Key GST rate updates:

• Paperboard cartons, boxes, and office shop organizers: 12%
• Folding cartons (some non-corrugated types): 18%
• Sacks, bags, and specialty packing: 12%
• No compensation cess applies to packing materials in this chapter.

No general exemptions exist for packing materials under HSN code 4819, so all packaging items (except some reusable containers outside this code) are taxable at the above rates.

Table Notes

• Always check for correct HSN split code (like 481910, 481920, 481930, etc.) when billing specific packing goods, as rates can differ by sub-category.
• “Office/shop” use trays, file boxes, and organizers are included in this code and attract standard GST (12%).
• All rates are as per 2025 GST notifications; check the CBIC portal for the latest updates for your exact product.​

GST Rates Applicable Under 4819

(All rates per GST 2025 master code update; cite the right sub-code for maximum accuracy in goods invoicing.).​

What’s Included in HSN 4819 Packing Material?

HSN 4819 covers most contemporary paper-based and cellulose-based packaging. This includes:

• Corrugated/shipping cartons, mailer boxes, and e-commerce packaging
• Folding cartons for FMCG, pharma, and bakery
• Paper bags (handles, gussets, or custom-printed)
• Office supply file boxes, desk organizers, and letter trays
• Sacks, pouches, sleeves, and specialized pack sleeves

Industrial and export packaging using kraft, duplex, or rigid board also generally comes under HSN code 4819 unless the material is not primarily paper.​

Explore Gimbooks HSN/SAC code & GST Rate finder

Key Exemptions Under GST for Packing Material

There are no broad exemptions for standard packing material under packing materialhsn code 4819.However:

• Reusable tin, wooden, or non-paper containers are taxed under different HSN codes/rates.
• Some government procurement for certified food or pharma export may be eligible for concessional GST through project-specific notifications, but these are rare.

Special GST schemes or concessions occasionally apply for packaging intended solely for educational, charitable, or notified government programs — always check latest CBIC notifications.

Input Tax Credit (ITC) Rules for Packing Materials

Registered taxpayers can claim Input Tax Credit (ITC) on packing materials under HSN code 4819 if the items are purchased for:

• Packaging own manufactured goods
• Packing finished supplies for further sale
• Use in commercial/industrial processes

ITC is available if:

• The purchase is backed by a GST invoice with HSN code 4819
• Goods packed are taxable supplies

No ITC on:

• Packaging used for exempt goods or for personal, non-business use
• Composition dealer purchases

Example:A wholesaler purchases 1000 cartons worth ₹2,00,000 plus 12% GST (₹24,000) for packing FMCG products.This ₹24,000 can be fully claimed as ITC if sales are taxable.

GST on Packing Material Billing: Practical Scenarios

1. E-commerce Seller: Invoices 200 corrugated cartons to a seller – applies 12% GST using HSN 481910.
2. Retail Packaging: Bakery uses paper bags (HSN 481930) – bills at 12% GST, eligible for ITC if for commercial supply.
3. Office Supplies: Supplies desk organizers (HSN 481960) to a corporate – 12% GST charged, ITC to business user.

Common Mistakes in Packing Material GST

• Wrong HSN selection between 4819 (paper), 4821 (labels), or 4823 (other articles).
• Billing non-corrugated folding cartons at 12% GST instead of 18%.
• Failing to mention HSN code on tax invoices during goods supply, leading to ITC denial or audit challenges.
• Attempting to claim ITC for packaging of exempt supplies (not allowed).

Conclusion

Packing Material HSN Code 4819 standardizes how paper cartons, boxes, bags, and packing cases are taxed under GST in India.For 2025, the 4819 HSN code GST rate is 12% for most paper packaging, with 18% for select folding cartons.Proper code selection, billing, and ITC management keep logistics, manufacturing, and retail entities GST-compliant and cost-efficient.​

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FAQs: HSN Code 4819 & Packing Material GST

What is packing material HSN code 4819?

HSN code 4819 covers all kinds of paper and paperboard packing material, including boxes, cartons, cases, bags, and organizers.

What’s the GST rate for 4819 hsn code packing material?

The standard rate is 12%, with some folding cartons at 18%.

Can packing companies claim ITC on HSN 4819 purchases?

Yes, if packing is for taxable supplies and a valid GST invoice is available.

Are there any GST exemptions for paper cartons and boxes?

No general exemptions—most are taxed at 12% unless notified for special projects.

Should I mention HSN code 4819 on my packaging invoices?

Yes, always mention 4819 HSN code for seamless GST filing and ITC claims.