HSN Code for Paper Cups
The HSN code for paper cups is generally 48236900, and the applicable GST rate is 18% in India. This classification covers ordinary paper or paperboard cups used for serving beverages, including disposable cups used by restaurants, cafés and food businesses.
What Is the HSN Code for Paper Cups?
Paper cups generally fall under HSN 48236900, within Chapter 48 of the Indian Customs Tariff.
The classification hierarchy is:
| Classification | Code | Description |
|---|---|---|
| Chapter | 48 | Paper, paperboard and articles thereof |
| Heading | 4823 | Other articles of paper and paperboard |
| Subheading | 482369 | Other trays, dishes, plates, cups and similar articles |
| Tariff item | 48236900 | Other articles under the relevant paper tableware subheading |
HSN 48236900 covers paper or paperboard cups that do not fall within the separate bamboo-based classification.
GST Rate on Paper Cups in India
Paper cups generally attract 18% GST under HSN 4823.
The applicable tax depends on the transaction:
| Transaction Type | GST Rate |
|---|---|
| Intra-state supply | 9% CGST + 9% SGST |
| Inter-state supply | 18% IGST |
This rate generally applies to disposable paper cups sold by manufacturers, wholesalers, distributors and retailers.
GST Calculation Example
Suppose a wholesaler sells paper cups worth ₹10,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable value | ₹10,000 |
| GST @ 18% | ₹1,800 |
| Total invoice value | ₹11,800 |
For an intra-state transaction, the GST amount would comprise ₹900 CGST and ₹900 SGST.
Types of Paper Cups Covered Under HSN 48236900
The classification generally applies to ordinary paper and paperboard cups used for serving beverages.
Examples include:
1. Disposable Tea and Coffee Cups
Paper cups commonly used by tea stalls, coffee shops, cafés and office cafeterias.
2. Paper Cups for Cold Beverages
Disposable cups used for serving juices, soft drinks and other cold beverages.
3. Printed Paper Cups
Paper cups carrying branding, logos or promotional designs. Printing alone does not ordinarily change their primary classification.
4. Paper Cups with a Protective Coating
Paper cups with a thin protective lining may remain classifiable as paper cups when they retain the essential character of paper or paperboard articles.
Note: The actual material composition matters. Products made predominantly of plastic or another material may require a different HSN classification.
Paper Cups vs Plastic Cups: HSN Code Difference
Paper cups and plastic cups are generally classified under different tariff headings.
| Product | HSN Heading | Description |
|---|---|---|
| Paper cups | 4823 | Articles of paper or paperboard |
| Plastic cups | 3924 | Tableware and other household articles of plastics |
Businesses should classify cups according to their material and applicable tariff description rather than their intended use alone.
Related HSN Codes
| HSN Code | Description |
|---|---|
| 48236900 | Other trays, dishes, plates, cups and similar articles of paper or paperboard |
| 48236100 | Similar articles made of bamboo |
| 48237010 | Paper-pulp moulded trays |
| 392410 | Tableware and kitchenware of plastics |
These codes are related classifications and should not be treated as interchangeable.
FAQs About Paper Cups HSN Codes
Do printed paper cups have a separate HSN code?
Generally, no. Printing a logo or design on an ordinary paper cup does not automatically change its HSN classification.
Are PE-coated paper cups classified as paper cups?
They may be, depending on the composition and essential character of the product. A thin plastic lining does not necessarily mean the cup should be classified as plastic tableware.
Are biodegradable paper cups exempt from GST?
Not simply because they are marketed as biodegradable or environmentally friendly. Their GST treatment depends on the actual tariff classification and applicable rate notification.
Are paper cups and paper-pulp moulded trays taxed at the same rate?
Not necessarily. Certain paper-pulp moulded trays receive concessional GST treatment, whereas ordinary paper cups generally attract 18% GST.
Manage Paper Cup Billing with myBillBook
Paper cup manufacturers, wholesalers and distributors need accurate HSN classifications for GST invoices and product records.
With myBillBook billing software, businesses can create GST invoices, manage inventory and maintain sales records more efficiently.
Businesses can also use myBillBook’s HSN Code Finder to search for relevant product classifications.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST rates for Heading 4823.
- Directorate General of Foreign Trade (DGFT) — Indian Trade Classification, HSN 48236900.
- GST Council — GST rate notifications and advance-ruling records.
- Government of West Bengal — GST updates covering the 2024 paper-cup classification ruling.
Last Reviewed: 9 October 2026
