Paper cup HSN Code
GST rates and HSN code for Paper cup.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| (waste and scrap) <strong>paper</strong> or paperboard | Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Trays, Dishes, Plates, Cups And The Like, Of Paper And Paperboa | 48236000 | 18% | – | 01/07/2017 | – |
| Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Trays,Dishes,Plates, Cups And The Like, Of Paper Or Paperboard | 48236900 | 18% | – | 01/07/2017 | – | |
| Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Trays,Dishes,Plates, Cups And The Like, Of Paper Or Paperboard | 48236100 | 18% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026230 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025640 | 12% | – | 01/07/2017 | – | |
| Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances, With Or Without A Binder, And With No Other Coating, Whether Or Not Surface – Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Includ | 48103920 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48023000 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026240 | 12% | – | 01/07/2017 | – | |
| Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Other: Other | 48219090 | 18% | – | 01/07/2017 | – | |
| Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Printed : Paper Tags | 48211010 | 18% | – | 01/07/2017 | – | |
| Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board | 48237020 | 18% | – | 01/07/2017 | – | |
| Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48114900 | 18% | – | 01/07/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Statues, Statuettes, Pedestals; High Or Low Reliefs, Crosses, Figures Of Animals, Bowls, Vases, Cups, Cachou Boxes, Writing Sets, Ashtrays, Paper Weights, Artificial Fruit And Foliage, Etc.; Other Ornamental Goods Essentially Of Stone | 6802 | 12% | – | 22/09/2017 | – |
| Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Micapaper Or Reconstituted Mica Paper | 68149040 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Moulded Glass Bonded Or Glass Bonded Mica | 68149050 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coate | 3405 | 18% | – | 01/07/2017 | – |
| Miscellaneous articles of base metal | Fittings For Loose-Leaf Binders Or Files, Letter Clips, Letter Corners, Paper Clips, Indexing Tags And Similar Office Articles, Of Base Metal; Staples In Strips (For Example, For Offices, Upholstery, Packaging), Of Base Metal – Other, Including Parts:Pins | 83059010 | 18% | – | 15/11/2017 13/10/2017 | – |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Manicure Or Pedicure Sets And Instruments (Including Nail F | 82142090 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Photographic or cinematographic goods | Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt | 37025290 | 18% | – | 01/07/2017 | – |
| Other vegetable textile fibres; <strong>paper</strong> yarn and woven fabrics of <strong>paper</strong> yarn | Woven Fabrics Of Other Vegetable Textile Fibres; Woven Fabrics Of Paper Yarn Woven Fabrics Of Other Vegetable Textile Fibres; Woven Fabrics Of Paper Yarn : Of Other Vegetable Textile Fibres : Dyed | 53110013 | 5% | – | 01/07/2017 | – |
Serving Up the Paper Cup HSN Code: Your Guide to GST Compliance
Paper cups have become a ubiquitous item, from coffee shops to fast-food restaurants. For businesses involved in the manufacturing, distribution, or sale of these disposable products in India, understanding the correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance. This blog post will pinpoint the “Paper Cup HSN Code” and clarify its associated GST rate, while also distinguishing it from other paper-related classifications.
Understanding the HSN Code for Paper Cups
Paper cups, along with other similar disposable tableware made from paper, are consistently classified under Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard.
Specifically, the HSN codes for paper cups are:
- 48236000: This code covers “Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Trays, Dishes, Plates, Cups And The Like, Of Paper And Paperboard.” The GST rate for these items is 18%.
- 48236900: This is another HSN code that falls under the same broader description: “Trays, Dishes, Plates, Cups And The Like, Of Paper Or Paperboard.” The GST rate is also 18%.
- 48236100: This code specifically mentions “Trays, Dishes, Plates, Cups And The Like, Of Paper Or Paperboard.” Again, the GST rate is 18%.
It is clear that paper cups, regardless of the specific sub-heading, fall under the 4823 category and are subject to an 18% GST rate.
Understanding Other “Paper” Related HSN Codes
The provided data contains several other HSN codes that include the term “paper,” but these are for different products or stages of paper production, carrying varying GST rates.
- Uncoated Paper and Paperboard for Writing/Printing (12% GST):
- 48026230, 48025640, 48023000, 48026240: These codes generally cover “Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes.” The GST rate is 12%. This differentiates raw paper materials from finished articles like cups.
- Coated Paper and Paperboard (12% or 18% GST):
- 48103920: This is for “Paper And Paperboard, Coated On One Or Both Sides With Kaolin (China Clay) Or Other Inorganic Substances.” The GST rate is 12%.
- 48114900: This covers “Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets.” The GST rate is 18%. This indicates that further processing or coating can lead to a higher GST rate.
- Paper or Paperboard Labels (18% GST):
- 48219090: “Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Other: Other.” The GST rate is 18%.
- 48211010: “Paper Or Paperboard Labels Of All Kinds, Whether Or Not Printed – Printed : Paper Tags.” The GST rate is 18%.
- Moulded Paper Pulp Articles (18% GST):
- 48237020: “Other Paper, Paperboard… – Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board.” The GST rate is 18%.
- Other Goods with Paper Components:
- 68149040, 68149050: These codes refer to “Worked Mica And Articles Of Mica…on A Support Of Paper, Paperboard Or Other Materials.” The GST rate is 18%.
- 3405: This covers “Polishes And Creams…whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coated.” The GST rate is 18%.
- 83059010: “Fittings For Loose-Leaf Binders Or Files…Paper Clips…Of Base Metal.” The GST rate is 18%.
- 82142090: “Other Articles Of Cutlery…Paper Knives.” The GST rate is 18%.
- 37025290: “Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles.” The GST rate is 18%.
- 53110013: “Woven Fabrics Of Other Vegetable Textile Fibres; Woven Fabrics Of Paper Yarn.” The GST rate is 5%.
- 6802: This includes ornamental goods “Essentially Of Stone” such as “cups,” but these are stone, not paper. The GST rate is 12%.
It’s clear that the classification of paper products varies widely, with finished articles like paper cups generally attracting a higher GST rate than basic paper or paperboard.
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