New

Swipe

May 15, 2026

Blog |

Explore GST

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)

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

Featured Posts

Can a Registered Person Claim ITC Paid on CGST and SGST of Other States?

GST on Used Cars

Soyabean HSN Code and GST Rate – 1201

Should GST Be Paid Directly to Government by Buyer like RCM?

GST Rates & HSN Code for Fruits, Vegetables, and Nuts (2006)

HSN Code and GST Rate for Medicines and Pharmaceutical Products - Chapter 30

Printer HSN Code for GST Classification

Impact of GST on the FMCG Sector

Featured Posts

You might also like

GST Rate & HSN Code for Clocks and Watches (Chapter 91)

Payment Receipt: Meaning, Format & How to Create One

GST Rates and HSN Code for Reclaimed Rubber (4003)