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Paper cups, plates and boxes (Disposables) is classified under HSN headings 4823, 4819. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Paper cups, plates and boxes (Disposables)?
GST on Paper cups, plates and boxes (Disposables) as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (481910). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 18% | 4819 | If you sell paper cartons, boxes, bags and other packing containers other than boxes of corrugated or non-corrugated paper or paperboard, GST is 18%. | 9/2025-CT(R), entry 185 |
| 12% | 5% | 481910 | If you sell cartons, boxes and cases made of corrugated or non-corrugated paper or paperboard, GST is 5%. | 9/2025-CT(R), entry 322 |
| – | 5% | 4823 | If you sell moulded paper pulp trays, kites or papier-mâché articles, GST is 5%. | 9/2025-CT(R), entry 323 |
| 18% | 18% | 4823 | Other paper and paperboard cut to size and other paper articles (not moulded pulp trays, Braille paper, kites or papier-mache items). | 9/2025-CT(R), entry 189 |
| 5% | 5% | 48239011 | Assistive devices, rehabilitation aids and other goods for people with disabilities, as named in List 1 of the notification, are taxed at 5%. | 9/2025-CT(R), entry 478 |
GST rate on Paper cups, plates and boxes (Disposables) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 5%, 12% or 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Paper cups, plates and boxes (Disposables) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paperpulp, paper, paperboard, cellulose wadding or webs of cellulose fibers
| Code | Description (as in the tariff) |
|---|---|
48231200 | 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 - gummed or adhesive paper, in strips or rolls : self-adhesive |
48231900 | 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 - gummed or adhesive paper, in strips or rolls : other |
482320 | Filter paper and paperboard |
48232000 | Filter paper and paperboard |
482340 | Rolls, sheets and dials, printed for self- recording apparatus |
48234000 | Rolls, sheets and dials, printed for self- recording apparatus |
48236000 | 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 |
482361 | Of bamboo |
48236100 | Of bamboo |
482369 | Other |
48236900 | Other |
482370 | Moulded or pressed article of paper pulp |
48237010 | Paper pulp moulded trays |
48237020 | Wood pulp board |
48237030 | Articles made of paper mache other than artware and moulded or pressed goods of wood pulp |
48237090 | Other |
482390 | Other |
48239011 | Braille paper |
48239012 | Cellulose in sole board or sheet |
48239013 | Packing and wrapping paper |
48239014 | Paper for cigarette filter tips |
48239015 | Paper cone for loud speaker |
48239016 | Patterns made of papers for leather footwear, leather garments and goods |
48239017 | Patterns made of paper for articles of apparel and clothing accessories |
48239018 | Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations |
48239019 | Decorative laminates |
48239021 | Pre-punched cards |
48239022 | Monotype and newstape paper in strips with perforated edges, not exceeding 15cm in width |
48239023 | Typewriting paper cut to size |
48239030 | Plain or embossed seals made of paper, laminated paper or paper gaskets |
48239090 | Other |
4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops orthe like
| Code | Description (as in the tariff) |
|---|---|
481910 | Cartons, boxes and cases, of corrugated paper or paperboard |
48191010 | BOXES |
48191090 | Other |
481920 | Folding cartons, boxes and cases, of non corrugated paper and paperboard |
48192010 | Cartons, boxes, cases, intended for the packing of match sticks |
48192020 | BOXES |
48192090 | Other |
481930 | Sacks and bags, having a base of a width of 40 cm or more |
48193000 | Sacks and bags, having a base of a width of 40 cm or more |
481940 | Other sacks and bags, including cones |
48194000 | Other sacks and bags, including cones |
481950 | Other packing containers, including record sleeves |
48195010 | Made of corrugated paper or paperboard |
48195090 | Other |
481960 | Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like |
48196000 | Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Paper
4802 - Notebooks (Register)
4820 - Tissue paper and napkins
4818 - Envelopes and stationery
4817 - Imitation jewellery (Artificial jewellery)
7117 - Calculators
8470 - Switches, MCBs, sockets and fuses
8536 - Electric motors
8501 - Inverters, UPS and chargers
8504 - Electric irons, room heaters and kettles (Iron box)
8516 - Insulation tape and adhesive tape
3919 - Electricity, water and gas meters
9028
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
