GST rate on Cartons, Boxes and Cases of Paper and Paperboard
Cartons, boxes, cases, bags and other packing containers of paper or paperboard fall under HSN Code 4819, which reads as under: As per above , different types of Cartons, boxes and cases fall under the following HSN Codes. TABLE S. No. Description of goods HSN Code 1 Cartons, boxes and cases, of corrugated paper or paperboard 4819 10 2 Folding cartons, boxes and cases, of non-corrugated paper or paperboard 4819 20 It is worth mentioning that prior to 01.07.2017, Central Excise duty on goods at S. No. 1 and 2 above were chargeable to Central Excise duty @ 12.5%. However, in terms of Notification No. 12/2012-CE dated 17.03.2012, effective rate of duty on “ Cartons, boxes and cases, of corrugated paper or paperboard whether or not pasted with duplex sheets on the outer surface” was 6% subject to the condition that “ The exemption shall be applicable to units manufacturing ...