Packing Material HSN Code and GST Classification Did you know the bottles, boxes, and wraps used to package everyday products are not just simple containers; they are taxable under GST? Every type of packaging material, from paper cartons to plastic wraps to wooden crates, has its own HSN code and GST rates. Understanding this code and rates is essential for businesses to stay compliant, save costs, and claim Input Tax Credit. This article explains the HSN codes for various packaging materials, including applicable GST rates, the applications of packaging materials, GST compliance tips for businesses, and new updates on specific packaging materials effective after September 22, 2025.
Packaging material taxable under GST All types of packaging material are considered Goods under GST, and the tax rate is applied based on the material they are made of. These include items like paper cartons and boxes, plastic containers and wraps, wooden crates and pallets, glass bottles and jars, as well as metal caps, lids, drums and other containers.
HSN codes for different Packaging materials 1. HSN code 4819
It refers to the cartons, boxes, cases, bags and other packing materials made from paper, paperboard, cellulose wadding, or cellulose fibre webs. It also covers box files letter trays , storage boxes and similar articles made of paperboard. It is covered under Chapter 48 under “Articles of Paper Pulp, of Paper or of Paperboard”.
2. HSN code 4415
It refers to the packaging cases, boxes, drums, similar packings of wood, cable drums of wood pallets, box pallets, other load boards of wood, and pallet collars of wood. It is covered under Chapter 44,” Wood and articles of wood, wood charcoal. The products classified under this are useful for wooden packaging and transport support products.
3. HSN code 8309
It refers to the cover stoppers, caps, lids, and other aching accessories made of base metal , such as crown corks, screw caps, pouring stoppers, capsules for bottles, threaded bungs and bung covers, as well as seals and other packing accessories. It is covered under chapter 83, “Miscellaneous articles of base metal
4. HSN code 7010
It refers to the carboys, bottles, flasks, jars, pots, phials, ampules, and other glass containers used for packaging or carrying goods, as well as preserving jars, stoppers, lids, and other closures made of glass . It is covered under Chapter 70, “Glass and Glassware
GST for packaging materials Plastic Packaging Material (HSN Code 3923) Sub HSN code GST rate Effective date 392310 (plastic container for audio or video cassettes, cassette tapes, floppy disks and similar articles) 18% 1/1/2020 39231010 (plastic container for audio or video cassettes, cassette tapes, floppy disks and similar articles) 18% 1/1/2020 39231020 (watch-box, jewellery box and similar containers of plastics) 18% 1/1/2020 39231030(insulated ware) 18% 1/1/2020 39231040(packing for accommodating connectors) 18% 1/1/2020 39231090(other articles 18% 1/1/2020 392321 (Sacks and bags, incl. cones, of polymers of ethylene) 18% 1/1/2020 39232100 (Sacks and bags, incl. cones, of polymers of ethylene) 18% 1/1/2020 392329 (Sacks and bags, incl. cones, of other plastics: of poly (vinyl chloride) 18% 1/1/2020 39232910 (Sacks and bags, incl. cones, of other plastics: of poly (vinyl chloride)) 18% 1/1/2020 39232990 (other sacks and bags ) 18% 1/1/2020 392330 (Carboys, bottles, flasks and similar articles: insulated ware) 18% 1/1/2020 39233010 (Carboys, bottles, flasks and similar articles: insulated ware) 18% 1/1/2020 39233090 (other Carboys, bottles, flasks and similar articles: ) 18% 1/1/2020 392340 (Spools, cops, bobbins and similar supports) 18% 1/1/2020 39234000 (Spools, cops, bobbins and similar supports) 18% 1/1/2020 392350 (Stoppers, lids, caps and other closures: caps and closures for bottles) 18% 1/1/2020 392350 (Stoppers, lids, caps and other closures: caps and closures for bottles) 18% 1/1/2020 39235010 (Caps and closures for bottles) 18% 1/1/2020 39235090 (Other closures) 18% 1/1/2020 392390 (Other articles: insulated ware) 18% 1/1/2020 39239010 (Insulated ware) 18% 1/1/2020 39239020 (Aseptic bags) 18% 1/1/2020 39239090 (Other) 18% 1/1/2020
Suggested read on HSN code 3926: Other Plastic material
Paper Packaging Material (HSN Code 4819) Sub HSN code GST rate Effective date 481910(cartons , boxes and cases of corrugated paper or paperboard) 12% 1/7/2017 48191010(boxes) 12% 1/7/2017 48191090(other boxes) 12% 1/7/2017 481920( Folding cartons, boxes and cases, of non-corrugated paper or paperboard) 12% 1/7/2017 48192010(cartons ,boxes ,cases , intended for packing of match sticks) 12% 1/7/2017 48192020( boxes of non-corrugated paper or paperboard) 12% 1/7/2017 48192090(other material ) 12% 1/7/2017 481930(Sacks and bags, having a base of a width of 40 cm or more) 12% 1/7/2017 48193000( sacks and bags having base of width of 40 cm or more) 12% 1/7/2017 481940(other sacks and bags including cones) 12% 1/7/2017 48194000(other sacks and bags including cones) 12% 1/7/2017 481950(other packing container including record sleeves) 12% 1/7/2017 48195010 ( other packing container, including record sleeves made of corrugated paper or paperboard 12% 1/7/2017 48195090( other material) 12% 1/7/2017 481960 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops 12% 1/7/2017 48196000 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops 12% 1/7/2017
Wooden & Metal, Glass Packaging Materials HSN code Sub code GST rates(%) Effective date 4415(Wood) 441510 (cases, boxes, carates, drums, similar packaging, cable drums of wood) 12 % 01/07/2017 44151000 (cases, boxes, carates, drums, similar packaging, cable drums of wood) 12 % 01/07/2017 441520( pallet , box pallets and other load boards ;pallet collars) 12 % 01/07/2017 44152000( pallet , box pallets and other load boards ;pallet collars) 12 % 01/07/2017 8309 (Metal) 830910 (crown corks of metal) 18% 01/07/2017 83091000 (crown corks of metal) 18% 01/07/2017 830990 (other materials of metals) 18% 01/07/2017 83099010 (Pilfer-proof caps for packaging, all sorts, with or without washers or other fittings, of cork, rubber, polyethene or any other material) 18% 01/07/2017 83099020(Aluminium caps , seals , capsules, closers) 18% 01/07/2017 83099030 (other seals of metal) 18% 01/07/2017 83099090(other material of metal) 18% 01/07/2017 7010(glass) 701010(glass ampoules) 18% 01/07/2017 70101000(glass ampoules) 18% 01/07/2017 7010120(stoppers, lids and closures) 18% 01/07/2017 70102000(stoppers, lids and closures) 18% 01/07/2017 701090 (other glass material ) 18% 01/07/2017 70109000(other glass material ) 18% 01/07/2017
New GST rates (Effective after 22 Sep 2025) From the above GST rate table, certain packaging materials have revised the GST rates, which are as follows ;
Packaging material HSN code New GST rate Old GST rate Packing paper, cases, cartons, boxes (of corrugated paper or non-corrugated paper or paper boards) and paper pulp moulded trays 4819 5% 12% Wooden packing cases, boxes, crates, cable drums, pallets, pallet collars) 4415 5% 12%
These GST rates on these packaging materials are changed and are effective after 22 Sep 2025, while other material packaging remains the same as per the new updation of GST rates in Sep 2025
Applications of packaging material Packing Material Uses HSN 4819 Used for cartons, gift boxes, sweet boxes, dry fruit packs, carry bags, files, and other storage or display packaging HSN 3923 Commonly used for the packaging of food, drinks, medicines, industrial products and retail goods HSN 4415 Used for transporting heavy machinery, industrial goods and for making pallets and crates for shipping HSN 8309 Used for sealing bottles, containers, with caps, lids, and sand toppers to keep beverages and medicine safe HSN 7010 Used for beverages, oil, and cosmetics for preservation against moisture and contamination
GST compliance tips for packaging business Register for GST if your business turnover is more than Rs 40 Lakhs Use the correct HSN codes for each type of packaging material (go to the GST portal, Search HSN Code, and select your product category. Check descriptions to pick the HSN that matches your packaging material. Pay the right GST rate (5%, 12 % or 18%) Raise a GST-compliant invoice with all required details File all your GST returns every month, GSTR-1 and GSTR-3B. Keep a proper record of the vendors and inventory to claim the Input Tax Credit (ITC) Suggested read on Major change in the GST return filing effective July 2025
Conclusion Understanding the right HSN codes and GST rates for packaging materials is vital for the enterprise. With recent alterations of GST rates for some packaging materials, it is important to be updated. Being aware of these regulations provides enterprises with a competitive advantage in proper accounting, planning, and overall operational effectiveness.
FAQs 1. Is GST levied on Packaging materials? Yes, GST is levied on the packaging material varying from material to material, i.e. plastic containers have 18%, paper cartons have 5% GST, etc
2. Can old packaging and stocks still be utilised by the business after the GST change in September 2025? Yes, businesses can still use packaging printed before the GST revision until the stock is exhausted or up to March 2026. They can update the MRP using stamping, stickering or online printing
3. Why is it important to use the right HSN codes for packaging material? It helps businesses charge the correct GST rates, avoid penalties and claim Input Tax credit , also keeping accounting and GST filing accurate
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