1. Cartons, boxes and cases of corrugated paper or paper board, fall under heading 4819 and attract 12%GST.
2. Folding cartons, boxes and cases, of non-corrugated paper and paperboard,
falling under heading 4819 attract 18% GST under the residual entry S. No. 453.
(FAQ 27: GST RATES FAQ 27.07.2017)