---
title: "HSN Code for Paper Plates Cups Trays | HSN 48231900 GST Rate"
description: "Find HSN and GST Rates for 48231900 related to Paper Plates Cups Trays with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48231900/"
---

# HSN Code 48231900: Paper Plates Cups Trays

- [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/)
- [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/)
- [Sub-chapter 4823: Paperboard cut or shaped articles](https://busy.in/hsn/sub-chapter-4823/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48231900 ?

It includes Printed Bedticking Fabrics

### How much GST applies to Paper Plates Cups Trays?

Under HSN 48231900, Paper Plates Cups Trays attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Paper Plates Cups Trays?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Can we claim ITC on inputs used to trade Paper Plates Cups Trays?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Paper Plates Cups Trays?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Paper Plates Cups Trays is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Paper Plates Cups Trays; Nil for exempt items if applicable).