GoodsHSN 4819 (except 4819 10, 4819 20)
All Goods (other than Cartons, boxes and cases of, – (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board) — GST rate 18%
18%GST
Condition: other than Cartons
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 4819 (except 4819 10, 4819 20) |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, all goods (other than cartons, boxes and cases of, – (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board) classified under HSN 4819 (except 4819 10, 4819 20) attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than Cartons.