The Jungle Book
There is a spanking scene in one of the stories of The Jungle Book: Mowgli, after running away to join the Bandarlog (monkeys), is subsequently rescued by Baloo and Bagheera. Bagheera then spanks him.
Just So Stories
Kipling's The Elephant's Child (see link below) is a true spanking story. It tells the story of a young elephant who is constantly being spanked for his "'satiable curiosity". It also involves the origin of the elephant's long trunk and something of a surprise ending.
In the stories How the First Letter was Written and How the Alphabet was Made, there is a character named Taffimai Metallumai which our narrator tells us means 'Small-person-without-any-manners-who-ought-to-be-spanked'. There are no spankings in either story.
- The Elephant's Child (PDF)