Packaging Material GST Rate in India (2026): HSN-wise List

Packaging GST rates got simpler and a little confusing at the same time in 2025. Boxes became cheaper, everything plastic stayed the same, and paper bags weren't treated like boxes. Here's the current picture for the packaging an online seller actually buys.

GST rate on packaging material: table

Packaging item	HSN	GST rate
Corrugated boxes and cartons	4819 10	5%
Non-corrugated paper or paperboard boxes and cartons	4819 20	5%
Paper bags, kraft paper courier bags, other paper packaging	4819 (other than 4819 10, 20)	18%
Plastic courier bags, polybags, security bags, plastic containers	3923	18%
Woven PP / HDPE sacks and bags for packing	3923 or 6305	18%
BOPP tape, self-adhesive plastic tape and film	3919	18%
Stretch film, plastic sheets and film	3920	18%
Bubble wrap and other cellular plastic sheets	3921	18%
Paper labels, including printed and thermal shipping labels	4821	18%
Coated or printed paper in rolls (for example thermal paper rolls)	4811	18%
Paper pulp moulded trays	4823	5%
Label printers	8443	18%

Rates from the GST rate schedule as used in MarkRTD SellerTool's HSN code list with GST rate. The exact sub-heading can change the rate, so confirm a specific item with the HSN code finder or your CA.

What changed in September 2025

From 22 September 2025, GST on corrugated and paper boxes and cartons under HSN 4819 10 and 4819 20 came down from 12% to 5%. Plastic packaging under HSN 3923 stayed at 18%. Paper bags and other paper packaging under the rest of 4819 were not included in the cut and remain at 18% as per the rate schedule.

For sellers who ship mostly in boxes (cosmetics, electronics, home décor), this lowered packaging cost directly. For fashion sellers using polybags, nothing changed.

Does the rate matter if I claim input credit?

If you're GST registered under the regular scheme, the GST you pay on packaging comes back as input tax credit, so the rate matters less for your final cost. It still affects your cash flow, since you pay the GST upfront and recover it when you file. See GST input credit on packaging.

If you're not registered or you're under the composition scheme, the GST is a straight cost. Then a 5% box vs an 18% kraft bag can change which one is cheaper for you.

Packaging sold with the product

When you sell a product, the packaging it ships in is part of that supply. You charge GST at the product's rate on the full price; you don't charge packaging separately at its own rate. For example, a kurti shipped in an 18% courier bag is still billed at the kurti's GST rate. Check your product's rate with the HSN code for clothes or the GST rate finder.

Quick tips

• Check that your supplier uses the right HSN. A corrugated box billed at 18% is overcharged; a polybag billed at 5% is undercharged, and your credit could be questioned later.
• Get a B2B invoice with your GSTIN for every packaging purchase.
• Keep the HSN on your purchase records. It helps when you reconcile GSTR-2B.

This is general information, not tax advice.