GST Rates on Packaging, Printing, Corrugated Boxes & Labels in India (2026)
Indicative GST rates and HSN/SAC classifications for packaging, labels and printing, with a GST calculator.
By Creative Hub Technology
Are you looking for GST rates and HSN codes for packaging materials, corrugated boxes, mono cartons, printed labels, BOPP labels or printing services in India?
Understanding GST classifications is important for packaging manufacturers, printers, distributors, FMCG businesses, fertilizer companies and product manufacturers. The correct HSN or SAC classification helps businesses prepare accurate quotations, issue tax invoices and maintain compliance.
This guide from Creative Hub Technology explains common packaging product categories, relevant HSN classifications, indicative GST rates and the differences between finished packaging goods, printing services and job-work arrangements.
GST rates depend on the exact product, material, construction, classification and applicable government notifications. Always verify the correct classification before invoicing.
How to read these GST tables
Rates shown reflect the revised GST schedules effective from 22 September 2025 where a rate is given. Entries marked Verification required depend on the exact product, and no rate is assumed for them. Check the official CBIC GST rate schedules before invoicing.
A. Corrugated boxes and paper packaging
| Product Name | HSN/SAC Code | GST Rate | Classification Notes |
|---|---|---|---|
| Corrugated boxes and cartons | 4819 10 | 5% | Qualifying finished corrugated cartons |
| Corrugated shipping boxes | 4819 10 | 5% | Verify exact product classification |
| Corrugated paperboard cases | 4819 10 | 5% | Subject to applicable classification |
| Non-corrugated paperboard cartons | 4819 20 | 5% | Qualifying non-corrugated cartons |
| Mono cartons | 4819 20, where applicable | 5% | Confirm product construction |
| Folding paperboard boxes | 4819 20, where applicable | 5% | Verify classification |
| Other paper packaging articles | Relevant 4819 subheading | Verification required | Do not assume the same rate as cartons |
| Coated paper and paperboard | 4810, where applicable | Verification required | Verify current tariff entry |
| Other coated or printed paper products | 4811, where applicable | Verification required | Depends on product description |
| Paper bags and sacks | Relevant 4819 subheading | Verification required | Confirm current rate entry |
Finished corrugated cartons and qualifying non-corrugated cartons can attract a different GST rate from raw paperboard, sheets, rolls and other paper packaging articles. The exact product classification must be verified before invoicing.
B. Labels, stickers and adhesive labels
| Product Name | HSN/SAC Code | GST Rate | Classification Notes |
|---|---|---|---|
| Paper labels | 4821 | 18% | Paper and paperboard labels |
| Printed paper labels | 4821 | 18% | Printed or unprinted labels |
| FMCG product labels | 4821, where applicable | 18% | Confirm material |
| Fertilizer product labels | 4821, where applicable | 18% | Paper labels |
| Adhesive paper labels | 4821, where applicable | Verification required | Confirm exact product |
| Plastic labels | Product-specific heading | Verification required | Material and form determine classification |
| Self-adhesive plastic sheets and films | 3919 | Generally 18% | Confirm current entry |
| BOPP label material | Relevant plastic-film heading | Verification required | Distinguish raw film from finished labels |
| PVC and vinyl labels | Product-specific heading | Verification required | Confirm finished product |
| Printed stickers | Product-specific heading | Verification required | Depends on material and use |
Paper and paperboard labels classified under HSN 4821 generally attract 18% GST. Plastic labels, self-adhesive films and label stock can fall under different headings. Do not automatically classify every label under HSN 4821.
C. Flexible and plastic packaging
| Product Name | HSN/SAC Code | GST Rate | Classification Notes |
|---|---|---|---|
| Plastic packing bags and pouches | Relevant 3923 subheading | Generally 18% | Confirm product |
| Plastic packing sacks and bags | Relevant 3923 subheading | Generally 18% | Verify exact article |
| Plastic films and sheets | 3920 / 3921, where applicable | Generally 18% | Depends on material and construction |
| Self-adhesive plastic film | 3919 | Generally 18% | Verify applicable entry |
| Plastic bottles and containers | Relevant 3923 subheading | Generally 18% | Confirm product classification |
| Plastic caps and closures | Relevant 3923 subheading | Generally 18% | Confirm exact article |
| Laminated flexible packaging | Product-specific heading | Verification required | Depends on composition |
| Printed laminated pouches | Product-specific heading | Verification required | Distinguish goods from services |
| Packaging film rolls | Product-specific heading | Verification required | Depends on material and form |
| Biodegradable packaging bags | Product-specific heading | Verification required | Never assume a concessional rate |
Multilayer and laminated packaging can need a product-specific classification based on its material composition, construction and finished form, so one rate cannot be assumed for every flexible pack.
D. Commercial printing and printed materials
| Product Name | HSN/SAC Code | GST Rate | Classification Notes |
|---|---|---|---|
| Printed brochures and catalogues | 4911, where applicable | Verification required | Confirm finished-product entry |
| Printed posters | 4911, where applicable | Verification required | Confirm current entry |
| Promotional printed material | Product-specific heading | Verification required | Confirm product |
| Printed leaflets | Product-specific heading | Verification required | Verify classification |
| Printed business cards | Product-specific heading | Verification required | Verify current entry |
| Product inserts | Product-specific heading | Verification required | Depends on finished product |
| Finished printed corrugated cartons | 4819 10, where applicable | 5% | Qualifying cartons |
| Finished printed mono cartons | 4819 20, where applicable | 5% | Qualifying cartons |
| Finished printed paper labels | 4821 | 18% | Paper labels |
| Printed paper bags | Relevant 4819 subheading | Verification required | Confirm specific entry |
Do not assume every printed product attracts the same GST rate. The finished item's heading decides the rate.
E. Printing services and job work
| Service | SAC/classification | GST Rate | Classification Notes |
|---|---|---|---|
| Qualifying job-work printing on goods under Chapters 48 or 49 | Applicable 9988 subheading | 5% in qualifying cases | Verify exact entry |
| Printing job work in other qualifying rate categories | Applicable 9988 subheading | Verification required | Confirm the applicable entry |
| Other manufacturing job-work services | Applicable 9988 subheading | Generally 18%, subject to exceptions | Verify transaction |
| Commercial digital printing | Applicable service classification | Verification required | Confirm precise SAC |
| Offset printing services | Applicable service classification | Verification required | Confirm precise SAC |
| Packaging design services | Applicable design-service classification | Generally 18% | Verify actual service |
| Label design services | Applicable design-service classification | Generally 18% | Verify actual service |
| Artwork preparation and prepress | Applicable service classification | Verification required | Confirm applicable entry |
A finished product, a standalone printing service and a job-work arrangement can each receive different GST treatment, even when the printed output looks the same.
GST calculator for packaging quotations
GST amount = taxable value × GST rate ÷ 100. Intra-state supplies split GST equally into CGST and SGST; inter-state supplies carry the full rate as IGST.
- Taxable value
- ₹10,000.00
- Selected GST rate
- 18%
- GST amount
- ₹1,800.00
- CGST
- ₹900.00
- SGST
- ₹900.00
- IGST
- ₹0.00
- Total invoice value
- ₹11,800.00
The calculator does not decide which rate applies. Pick a rate only after confirming your product's classification.
Frequently asked questions
Explore related Creative Hub services
Looking for Packaging & Label Solutions?
Creative Hub Technology helps businesses with packaging design, product labels, branding and packaging-related solutions. Connect with our team to discuss your requirements.
Request a Quote