GST Rate on Corrugated Sheet with HSN Code- W E F 22.9.2026

[NILESH PITALE]

Dear Expert

Please Guide In Respect of Applicable GST Rate on Corrugated Sheet, Some of The our Suppliers Charging 5% and Other are Charging 18%

Please guide with HSN Code- W E F 22.9.2026

[KALLESHAMURTHY MURTHY K.N.]

Sir,

The current GST rate for corrugated boxes (finished goods) is 5%, whereas tax on raw materials used for corrugated box manufacturing, like Kraft paper, adhesives and corrugated rolls, attracts 18%.

5% - Corrugated Box (Finished) / Printed Corrugated Box - HSN - 48191010.

18% - Corrugated Sheets / Board: Corrugated Roll (2 Ply)- HSN - 48081000

Kraft Paper / Duplex Paper HSN- 48041900, Adhesives / Starch - HSN 3505 / 3506

AI Summary

GST classification of corrugated products distinguishes lower-rated finished boxes from higher-rated sheets, boards and manufacturing inputs.
GST classification distinguishes finished corrugated boxes from corrugated sheets, boards and manufacturing inputs. Finished and printed corrugated boxes, under HSN 48191010, are stated to attract GST at 5%. Corrugated sheets or boards, including two-ply corrugated rolls under HSN 48081000, are stated to attract GST at 18%. Kraft paper, duplex paper, adhesives and starch used in manufacture are also stated to attract GST at 18%.