GST inversion on kraft paper locks ₹366 crore in monthly capital for box makers

Corrugated-box manufacturers say 18% GST on kraft paper versus 5% on finished boxes is straining cash flows across a ₹40,000 crore packaging industry, potentially raising costs for food, e-commerce, electronics and other retail supply chains.

— Filed Tue, 4 Aug, 2026, 09:40 IST · Source BL · Consumer & Economy · Updated

Corrugated-box makers say the GST structure—18% on kraft paper versus 5% on finished boxes—locks ₹366 crore of working capital monthly, raising costs for packaging used across food, e-commerce, electronics and other Indian retail supply chains.

Why this matters

ICCMA's warning follows the recent signal, "Corrugated-box makers flag GST inversion as monthly working-capital drag," reinforcing a pattern of tax-driven liquidity pressure across box manufacturing.

Retail-company signals are accelerating by 199000% QoQ.