GST Rate on Carton
The GST rate on carton is 18%, under HSN code 4819 (cartons, boxes, cases of paper or paperboard). Here is the full breakdown, a worked example, and related rates in Office & Stationery.
GST rate breakdown for carton
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 4819
- Also covers: corrugated box, packaging box
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on carton
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on carton
What is the GST rate on carton?
The GST rate on carton is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Carton falls under HSN code 4819.
What is the HSN code for carton?
Carton falls under HSN code 4819, which covers cartons, boxes, cases of paper or paperboard. Show this code on every GST tax invoice line for carton.