Cup HSN Code

The World of Cups: Understanding Their HSN Codes and GST Rates

Cups are ubiquitous in our daily lives, serving a multitude of purposes from our morning coffee to industrial applications. However, when it comes to Goods and Services Tax (GST) compliance in India, the term “cup” isn’t a single HSN code. Its classification heavily depends on the material it’s made from and sometimes its intended use.

The provided data primarily highlights HSN codes related to:

• Ceramic Products (Chapter 69): This chapter includes “Other Refractory Ceramic Goods” such as “Cupels” (6903xx). These are specialized, heat-resistant cups used in laboratories or for technical purposes, not for drinking.
• Copper and Articles Thereof (Chapter 74): The data shows HSN codes for “Copper Wire” and “Copper Plates,” including those made of “Cupro-Nickel” or “Copper-Nickel-Zinc Base Alloys” (e.g., 740822xx, 74094000). While these might be materials used to make certain types of cups, they are not HSN codes for finished cups themselves.
• Man-made Filaments (Chapter 54): The data lists “Cuprammonium Filament Yarn” (540349xx). This is a type of textile yarn and is unrelated to a physical cup.

To provide a comprehensive understanding of “Cup HSN Code,” we need to consider the common materials for cups:

• Paper Cups: These are typically classified under Chapter 48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard).
  • The most common HSN code for disposable paper cups is 48234000 (“Trays, dishes, plates, cups and the like, of paper or paperboard”). There has been some debate and rulings on this, with an 18% GST rate being consistently applied for most disposable paper cups. Previously, some might have tried to classify them under 48236900 with a lower rate, but rulings have clarified the 18% rate under 48234000.
• Ceramic Cups (Household Type): Unlike the “Cupels” in the provided data (which are industrial refractory items), everyday ceramic cups (mugs, tea cups) fall under Chapter 69 (“Ceramic products”).
  • HSN 6911 (“Tableware, kitchenware, other household articles and toilet articles, of porcelain or china”) or 6912 (“Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china”) are the most relevant headings.
  • Within these, specific sub-codes like 69111019 (other tableware of porcelain) or 69120090 (other ceramic household articles) are used. The GST rate for these is generally 12%.
• Plastic Cups: These fall under Chapter 39 (“Plastics and articles thereof”).
  • HSN 3924 (“Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics”) is the main heading.
  • Specifically, 39241090 (other tableware and kitchenware of plastics) or 39249090 (other household articles of plastics) are common. The GST rate for plastic cups is generally 18%.
• Glass Cups: These are classified under Chapter 70 (“Glass and glassware”).
  • HSN 7013 (“Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes”) is the primary heading.
  • Sub-codes like 70133700 or 70134900 for drinking glasses/tableware of glass are frequently used. The GST rate for glass cups is generally 18%.

Therefore, when identifying the HSN code for a “cup,” always determine its material first, as this dictates the relevant HSN chapter and subsequent sub-code, along with the applicable GST rate.