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Change in GST rate on corrugated and non-corrugated paper or paper-board’ (HS 4819 10; 4819 20)

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With ref. to the Govt Notification No. 02/2024 dated 12th July 2024 issued for reduction of GST rate on boxes.

Corrugated companies are requested to note that only Boxes or Cartons covered under HSN 481910 & 481920 are applicable under 12% slab, all other HSN code items of the Corrugated Box category are still @ 18%.

The reduced rate will be applicable from 15th July 2024.

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