Reference
HSN Codes & GST Rates for Packaging Materials
The codes and rates we use on our own invoices, confirmed by our chartered accountant in September 2026 — with the CBIC source linked and the one classification we are still confirming marked as such.
Updated · By Ranjeet Kumar, Proprietor, Solution Enterprises
CA-confirmed Updated September 2026 CBIC source linked
01The table
Codes and rates
Packaging materials — HSN and GST
Verified 21 Sep 2026| Product | HSN | GST | Classification |
|---|---|---|---|
| Paper angle board | 48239090 | 18% | Other articles of paper pulp, paper, paperboard - not elsewhere specified |
| Paper edge protector / corner protector | 48239090 | 18% | Classified with paper angle board - same material, same heading |
| Paper core tube | 48239090 | 18% | Spiral-wound paper tube, other paper articles |
| PET strap | 39206220 | 18% | Plates, sheets, film, foil and strip of polyethylene terephthalate, non-cellular |
Confirmed by our chartered accountant on 21 September 2026. GST rates change — we review this page every quarter and the date above moves when we do.
One classification still being confirmed
Paper pallet (honeycomb) is not in the table above because the classification has not come back from our CA yet. We would rather leave a gap than publish a code we have not had confirmed — on a tax page a plausible guess is worse than a blank. Ask us and we will tell you where the question stands.
02On the invoice
Two codes on one invoice is normal
If you buy angle board and PET strap from us on the same purchase order, the invoice will carry two different HSN codes: 48239090 for the paper items and 39206220 for the strap. That is correct, not an error. They sit under different chapters because they are different materials — Chapter 48 is paper and paperboard, Chapter 39 is plastics.
How to describe each line
- Paper angle board / edge protector — describe the profile and size, for example “Paper angle board, L profile, 50×50×4 mm”, against HSN 48239090.
- Paper core tube — describe by inner diameter, wall and length, against HSN 48239090.
- PET strap — describe by width and grade, against HSN 39206220.
The mistake we see most
Classifying paper edge protectors under a corrugated-carton heading because they arrive with the cartons. They are not cartons and not containers; they are other articles of paper, which is what 48239090 covers. Getting this wrong does not usually change the rate — both sit at 18% — but it does create a mismatch between your purchase register and ours, which is the kind of thing that surfaces at an audit eighteen months later.
Disclaimer
This page is general guidance based on our own CA-confirmed classification for our own products. It is not tax advice, and classification can depend on the specific goods and how they are supplied. Confirm with your own CA or GST practitioner before you rely on it.
Last verified: 21 September 2026 · Official source: CBIC GST goods and services rates
03Product-level detail
Full page per code
Paper angle board HSN code & GST rate
HSN 48239090 at 18%, how to word it on the invoice, and why edge protectors share the code.
PET strap HSN code & GST rate
HSN 39206220 at 18% — a plastics heading, not a paper one, and what that means for your register.
Paper core tube HSN code
HSN 48239090 at 18%, with notes on describing cores by ID, wall and length.
04Questions buyers ask
HSN and GST — common questions
48239090, at 18% GST. It falls under Chapter 48 (paper and paperboard) as an "other" article of paper rather than under a carton or container heading. Our CA confirmed this classification in September 2026.
Yes. Edge protectors and angle board are the same product under two names, so they carry the same code and the same rate: 48239090 at 18%.
Because it is a different material. PET strap is polyester, which sits in Chapter 39 (plastics) at 39206220. The rate happens to be the same 18%, but the code is not interchangeable and should not be merged on an invoice.
48239090 at 18%, the same heading as angle board — both are other articles of paper.
GST rates are revised by the GST Council from time to time. We review this page quarterly and update the verification date at the top when we do. The CBIC link above is the authoritative source if you need to check between our reviews.
Treat it as a starting point, not as advice. Classification can turn on the exact goods and how they are supplied, so confirm with your own CA or GST practitioner. We publish ours because most suppliers will not, not because it substitutes for yours.
Send us your load, not just your enquiry
Pallet size, stack height, monthly quantity and where it ships. That is enough for us to specify the board and quote it — usually the same working day.