Article · 10 min read

Corrugated box manufacturing in India 2026: licences and cost

CalcGuru · calcguru.in Free Intermediate India

A July 2026 guide to corrugated boxes: boxes fell to 5% GST under GST 2.0 while kraft paper rose to 18%, making refunds of unused credit part of the business model; box-making from bought paper without a boiler is White category; BIS is voluntary and PMEGP fits smaller plants.

  • Plan for inverted-duty refunds from day one.
  • A steam boiler for corrugation moves the unit to a higher pollution category.
  • Food-brand buyers will ask for conformity certificates on food-grade boxes.
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