Paper cups HSN Code
GST rates and HSN code for Paper cups.
| 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 | – |
Understanding the HSN Code for Paper Cups
Paper cups have become an integral part of our daily lives, from our morning coffee runs to large-scale events. For manufacturers, distributors, and consumers alike, understanding the Harmonized System Nomenclature (HSN) code and the Goods and Services Tax (GST) implications for paper cups is crucial. Let’s delve into the specifics of paper cup classification.
The HSN Code for Paper Cups
Paper cups primarily fall under Chapter 48 of the HSN, which covers “Paper and paperboard; articles of paper pulp, of paper or of paperboard.” More specifically, the data identifies paper cups under the following HSN codes:
- 48236000
- 48236900
- 48236100
All these codes pertain to “Trays, Dishes, Plates, Cups And The Like, Of Paper And Paperboard.” This clearly indicates that disposable paper cups are specifically categorized within this group of articles made from paper and paperboard.
Understand the GST Rate on Paper Cups
Based on the provided data, paper cups (classified under HSN codes 48236000, 48236900, and 48236100) are subject to an 18% GST rate. This rate has been effective since July 1, 2017, the implementation date of GST in India. This consistent rate across various sub-categories of paper cups simplifies taxation for businesses in this sector.
Explore Related Paper and Paperboard Classifications
The provided data also reveals other HSN codes related to paper and paperboard, along with their GST rates, offering a broader context:
- 4802 (Uncoated Paper and Paperboard for Writing, Printing, etc.): Various types of uncoated paper and paperboard, often used as raw materials for other paper products, generally attract a 12% GST rate. This includes codes like 48026230, 48025640, 48023000, and 48026240.
- 4810 (Coated Paper and Paperboard): Paper and paperboard coated with inorganic substances (e.g., kaolin) also fall under a 12% GST rate, as seen with HSN 48103920.
- 4821 (Paper or Paperboard Labels): Labels made of paper or paperboard, whether printed or not (e.g., 48219090, 48211010), are taxed at an 18% GST rate.
- 4823 (Other Articles of Paper Pulp, Paper, Paperboard): Besides cups, this chapter also includes “Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board” (48237020) at an 18% GST rate.
- 4811 (Coated, Impregnated, or Surface-Decorated Paper and Paperboard): Other forms of coated or decorated paper and paperboard (e.g., 48114900) are also subject to an 18% GST rate.
It’s clear that while raw paper and paperboard materials often have a lower GST rate, finished articles like paper cups and labels generally attract a higher 18% GST.
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