HSN code 48193000 is the 8-digit tariff item for sacks and bags, having a base of a width of 40 cm or more, under heading 4819 and sub-heading 481930 (Chapter 48). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 48193000 at a glance
| Tariff item (8 digits) | 48193000 |
|---|---|
| Heading (4 digits) | 4819: Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops orthe like |
| Sub-heading (6 digits) | 481930: Sacks and bags, having a base of a width of 40 cm or more |
| Chapter | 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| Description | Sacks and bags, having a base of a width of 40 cm or more |
| GST rate | 5% or 18%, by description |
The rate for 48193000 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 185 for "All Goods (other than Cartons, boxes and cases of, – (a) corrugated paper or paper..."; 5% under 9/2025-CT(R), Schedule I, S. No. 319 for "Paper Sacks/Bags and bio-degradable bags".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 48193000 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 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) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 185 |
| 39, 48 | Paper Sacks/Bags and bio-degradable bags | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 319 |
Worked example: a ₹1,000 sale under HSN 48193000
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (4819) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (481930) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (48193000), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 4819
- HSN 48191010: Boxes (cartons, boxes and cases, of corrugated paper or paperboard) (5%)
- HSN 48191090: Cartons, boxes and cases, of corrugated paper or paperboard: other (5%)
- HSN 48192010: Cartons, boxes, cases, intended for the packing of match sticks (5%)
- HSN 48192020: Boxes (folding cartons, boxes and cases, of non corrugated paper and paperboard) (5%)
- HSN 48192090: Folding cartons, boxes and cases, of non corrugated paper and paperboard: other (5%)
- HSN 48194000: Other sacks and bags, including cones (5% or 18%)
- HSN 48195010: Other packing containers, including record sleeves, made of corrugated paper or paperboard (5% or 18%)
- HSN 48195090: Other packing containers, including record sleeves: other (5% or 18%)
- HSN 48196000: Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like (5% or 18%)
See every rate entry for the heading on the HSN 4819 page, or all Chapter 48 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).