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Corrugated carton boxes / paperboard cartons: 5% GST.
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Wooden pallets (including plywood pallets): 5% GST.
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The rate change is part of the GST Council’s move as of September 22, 2025, which shifted packaging materials like boxes and pallets from higher slabs (12% and 18%) to the new reduced 5% category.
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Basic household and industrial packaging materials, including those combining paper and wood, are now taxed at this lower slab.