Manufacturing

GST invoice format for a corrugated box manufacturer

A corrugated box maker's GST invoice should describe each box by ply, inner dimensions, board grade (bursting factor and GSM) and printing, and classify it under HSN 4819 10 for corrugated cartons, boxes and cases, which is taxed at 5% from 22 September 2025. Because the main input, kraft paper under heading 4804, is taxed at 18%, the invoice and purchase records must be accurate enough to support an inverted duty refund claim later.

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Sample corrugated box manufacturer invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
3-ply corrugated box 400x300x250 mm, 18 BF, plain	4819	3000 NOS	22.50	67,500.00	5%
5-ply corrugated box 600x400x400 mm, 22 BF, 2-colour print	4819	1500 NOS	68.00	1,02,000.00	5%
7-ply heavy-duty export carton 800x600x500 mm	4819	200 NOS	210.00	42,000.00	5%
Corrugated partition and divider set for 12 bottles	4819	2000 SET	9.50	19,000.00	5%
Kraft paper carry bag with twisted handle, 120 GSM	4819	2000 NOS	8.00	16,000.00	18%
Taxable value				₹2,46,500.00
GST (CGST + SGST, or IGST if inter-state)				₹14,405.00
Invoice total				₹2,60,905.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a corrugated box manufacturer invoice needs

Box specification (ply and size): State 3-ply, 5-ply or 7-ply and the inner length, width and height in millimetres. Buyers order boxes by specification code, and a wrong size is the most frequent cause of rejection at the customer's packing line.
Bursting factor and paper GSM: Print the BF and GSM of the liners and flute. Box strength depends on them, and many buyers test incoming lots against these figures before releasing payment.
Printing and die-cut details: Record number of print colours and whether the box is die-cut or slotted. Printed and die-cut boxes cost more, and the customer needs to see why one SKU is priced higher.
Buyer's item code: Large FMCG and pharma buyers assign their own material codes to each box. Quoting it on the invoice avoids the delay of a manual GRN match.
Bundle count: Boxes are delivered flat in bundles of 25 or 50. A bundle count on the invoice speeds up gate inspection and lets the buyer verify quantity quickly.
Kraft paper source note (internal): Keep a reference to the paper lots used. It helps support refund claims for accumulated credit and traces quality problems back to the paper mill.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a corrugated box manufacturer

Cartons at 5%, other 4819 goods at 18%

Notification 9/2025-Central Tax (Rate) lists cartons, boxes and cases of corrugated or non-corrugated paper or paperboard under 4819 10 and 4819 20 in the 5% schedule. All other goods of heading 4819, such as paper sacks and bags, remain in the 18% schedule. A box plant that also makes paper bags or sacks must split these lines on the invoice and use the correct 8-digit codes where its turnover requires them, instead of applying 5% across the whole order.

Inverted duty on kraft paper

Uncoated kraft paper and paperboard under heading 4804 is in the 18% schedule, while finished corrugated boxes are at 5%. Many box makers therefore build up unused input tax credit each month. Section 54(3) of the CGST Act allows a refund of unutilised credit caused by an inverted rate structure, calculated under Rule 89(5), but the claim depends on clean, HSN-wise purchase and sales invoices and on input services being excluded from the formula. Treat invoice accuracy as part of your refund paperwork.

Printing plates and dies

Printed and die-cut boxes need plates and cutting dies. When the customer pays for them, bill plates and dies as a separate line or invoice so the one-time cost is visible and does not distort the box price on repeat orders. If the customer owns the die and it stays at your factory, note this on the invoice and in your records.

E-way bills for light, bulky loads

Corrugated boxes are bulky but light, so a full truck may still be below ₹50,000 in value for plain boxes. Printed or heavy export cartons often cross the limit. Check the invoice value per consignment before deciding, and remember the threshold is applied per consignment, not per box type.

Common billing mistakes

Continuing to charge 12% or 18% on corrugated boxes after 22 September 2025, when the rate for 4819 10 cartons is now 5%.
Billing paper bags made on the same line as boxes at 5%, though other goods of heading 4819 remain at 18%.
Writing only 'boxes' without ply, size and BF, so the buyer cannot check the box against its packing specification.
Mixing plate and die charges into the per-box rate for the first order and then forgetting to remove them on repeat orders.
Selling trimmings and rejected board as waste paper without an invoice, so the scrap income never reaches GSTR-1.

Corrugated box manufacturer GST invoice: FAQ

What is the GST rate on corrugated boxes?

Corrugated paper or paperboard cartons, boxes and cases under 4819 10 are taxed at 5% from 22 September 2025 under Notification 9/2025-Central Tax (Rate). Non-corrugated cartons under 4819 20 are also at 5%.

Can a box manufacturer claim refund of excess GST credit?

Yes, if the excess arises because inputs such as kraft paper at 18% are taxed at a higher rate than the output boxes at 5%. The refund is claimed under section 54(3) using the inverted duty formula, and input services are not counted in that formula.

Should the invoice show the box weight?

It is not mandatory, but box weight or board GSM helps the buyer check that the right board was used. Some buyers ask for weight per box on every invoice.

How do I bill boxes supplied in part deliveries?

Raise an invoice for each delivery, or one invoice with delivery challans for the later lots if the order is a single supply sent in batches. Quote the purchase order number on each document so the buyer can track the balance.

Is GST charged on wastage sold as paper scrap?

Yes. Trimmings and rejected board sold as waste paper are a separate taxable supply and need their own invoice with the waste paper heading and its applicable rate.

Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services

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