Gst new rate wef 22.09.2025

GST Rate Details

• Corrugated carton boxes / paperboard cartons: 5% GST.

• Wooden pallets (including plywood pallets): 5% GST.

• 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.

• Basic household and industrial packaging materials, including those combining paper and wood, are now taxed at this lower slab.