{"id":7288,"date":"2024-01-11T10:58:29","date_gmt":"2024-01-11T10:58:29","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7288"},"modified":"2026-10-09T13:28:46","modified_gmt":"2026-10-09T13:28:46","slug":"hsn-code-for-paper-cups","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-paper-cups\/","title":{"rendered":""},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">HSN Code for Paper Cups<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>HSN code for paper cups is generally 48236900<\/strong>, and the applicable GST rate is <strong>18% in India<\/strong>. This classification covers ordinary paper or paperboard cups used for serving beverages, including disposable cups used by restaurants, caf\u00e9s and food businesses.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the HSN Code for Paper Cups?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Paper cups generally fall under <strong>HSN 48236900<\/strong>, within Chapter 48 of the Indian Customs Tariff.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The classification hierarchy is:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Classification<\/th><th>Code<\/th><th>Description<\/th><\/tr><\/thead><tbody><tr><td>Chapter<\/td><td>48<\/td><td>Paper, paperboard and articles thereof<\/td><\/tr><tr><td>Heading<\/td><td>4823<\/td><td>Other articles of paper and paperboard<\/td><\/tr><tr><td>Subheading<\/td><td>482369<\/td><td>Other trays, dishes, plates, cups and similar articles<\/td><\/tr><tr><td>Tariff item<\/td><td><strong>48236900<\/strong><\/td><td>Other articles under the relevant paper tableware subheading<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">HSN 48236900 covers paper or paperboard cups that do not fall within the separate bamboo-based classification.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Rate on Paper Cups in India<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Paper cups generally attract <strong>18% GST<\/strong> under HSN 4823.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The applicable tax depends on the transaction:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Transaction Type<\/th><th>GST Rate<\/th><\/tr><\/thead><tbody><tr><td>Intra-state supply<\/td><td>9% CGST + 9% SGST<\/td><\/tr><tr><td>Inter-state supply<\/td><td>18% IGST<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">This rate generally applies to disposable paper cups sold by manufacturers, wholesalers, distributors and retailers.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST Calculation Example<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose a wholesaler sells paper cups worth \u20b910,000, excluding GST.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Particular<\/th><th>Amount<\/th><\/tr><\/thead><tbody><tr><td>Taxable value<\/td><td>\u20b910,000<\/td><\/tr><tr><td>GST @ 18%<\/td><td>\u20b91,800<\/td><\/tr><tr><td>Total invoice value<\/td><td><strong>\u20b911,800<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For an intra-state transaction, the GST amount would comprise \u20b9900 CGST and \u20b9900 SGST.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Types of Paper Cups Covered Under HSN 48236900<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The classification generally applies to ordinary paper and paperboard cups used for serving beverages.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Examples include:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Disposable Tea and Coffee Cups<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Paper cups commonly used by tea stalls, coffee shops, caf\u00e9s and office cafeterias.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Paper Cups for Cold Beverages<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Disposable cups used for serving juices, soft drinks and other cold beverages.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Printed Paper Cups<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Paper cups carrying branding, logos or promotional designs. Printing alone does not ordinarily change their primary classification.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. Paper Cups with a Protective Coating<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Paper cups with a thin protective lining may remain classifiable as paper cups when they retain the essential character of paper or paperboard articles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Note:<\/strong> The actual material composition matters. Products made predominantly of plastic or another material may require a different HSN classification.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Paper Cups vs Plastic Cups: HSN Code Difference<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Paper cups and plastic cups are generally classified under different tariff headings.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Product<\/th><th>HSN Heading<\/th><th>Description<\/th><\/tr><\/thead><tbody><tr><td>Paper cups<\/td><td><strong>4823<\/strong><\/td><td>Articles of paper or paperboard<\/td><\/tr><tr><td>Plastic cups<\/td><td><strong>3924<\/strong><\/td><td>Tableware and other household articles of plastics<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should classify cups according to their material and applicable tariff description rather than their intended use alone.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Related HSN Codes<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>HSN Code<\/th><th>Description<\/th><\/tr><\/thead><tbody><tr><td><strong>48236900<\/strong><\/td><td>Other trays, dishes, plates, cups and similar articles of paper or paperboard<\/td><\/tr><tr><td>48236100<\/td><td>Similar articles made of bamboo<\/td><\/tr><tr><td>48237010<\/td><td>Paper-pulp moulded trays<\/td><\/tr><tr><td>392410<\/td><td>Tableware and kitchenware of plastics<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">These codes are related classifications and should not be treated as interchangeable.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAQs About Paper Cups HSN Codes<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Do printed paper cups have a separate HSN code?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Generally, no. Printing a logo or design on an ordinary paper cup does not automatically change its HSN classification.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Are PE-coated paper cups classified as paper cups?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Are biodegradable paper cups exempt from GST?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not simply because they are marketed as biodegradable or environmentally friendly. Their GST treatment depends on the actual tariff classification and applicable rate notification.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Are paper cups and paper-pulp moulded trays taxed at the same rate?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not necessarily. Certain paper-pulp moulded trays receive concessional GST treatment, whereas ordinary paper cups generally attract 18% GST.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Manage Paper Cup Billing with myBillBook<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Paper cup manufacturers, wholesalers and distributors need accurate HSN classifications for GST invoices and product records.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With <a href=\"https:\/\/mybillbook.in\/\">myBillBook billing software<\/a>, businesses can create GST invoices, manage inventory and maintain sales records more efficiently.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can also use myBillBook&#8217;s HSN Code Finder to search for relevant product classifications.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sources<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><a href=\"https:\/\/cbic-gst.gov.in\/\">Central Board of Indirect Taxes and Customs (CBIC)<\/a> \u2014 GST rates for Heading 4823.<\/li>\n\n\n\n<li><a href=\"https:\/\/dgft.gov.in\/\">Directorate General of Foreign Trade (DGFT)<\/a> \u2014 Indian Trade Classification, HSN 48236900.<\/li>\n\n\n\n<li><a href=\"https:\/\/gstcouncil.gov.in\/\">GST Council<\/a> \u2014 GST rate notifications and advance-ruling records.<\/li>\n\n\n\n<li>Government of West Bengal \u2014 GST updates covering the 2024 paper-cup classification ruling.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed: 9 October 2026<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>HSN Code for Paper Cups The HSN code for paper cups is generally 48236900, and the applicable GST rate is [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":7471,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-7288","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Paper Cups HSN Code in India | 48236900<\/title>\n<meta name=\"description\" content=\"Find paper cups HSN code 48236900 in India. 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