---
title: "HSN Code for Paper/Paperboard Tableware & Cups: Other | HSN 48236900 GST Rate"
description: "Find HSN and GST Rates for 48236900 related to Paper/Paperboard Tableware & Cups: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-48236900/"
---

# HSN Code 48236900: Paper/Paperboard Tableware & Cups: Other

- [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 |
| --- | --- | --- | --- | --- |
| Trays. dishes, plates, cups and the like, of paper or paperboard: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 48236900 ?

It includes Wood pulp board

### How should mixed supplies be billed when Paper/Paperboard Tableware & Cups: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Paper/Paperboard Tableware & Cups: Other; Nil for exempt items if applicable).

### Any common misclassification issue with Paper/Paperboard Tableware & Cups: Other?

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

### Does packaging or labelling change the GST for Paper/Paperboard Tableware & Cups: Other?

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/Paperboard Tableware & Cups: Other?

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

### Do e‑way bill and e‑invoice apply for Paper/Paperboard Tableware & Cups: Other?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

## India's trade performance: HSN Code 48236900 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹501 Cr (+28.96% YoY) — 0.0136% of India's total exports
- Imports: ₹48 Cr (−12.37% YoY) — 0.0008% of India's total imports
- Trade balance: ₹453 Cr (Surplus); surplus rank #694 of 12657 HSN codes
- Share of Sub-Chapter 4823: 9.61% of its exports; import side 3.50%
- Rank within Sub-Chapter 4823: #4 of 25 by export value; import-side #6

### Key metrics

- Export CAGR: 33.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1012 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +254.15% in FY 2021-22
- Contribution to Sub-Ch. 4823: 9.61% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 48236900

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4823 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4823 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 87.30 | 0.0038% | — | 3.86% | 27.00 | 0.0008% | — | 4.74% | +60.30 | #2168 |
| FY 2019-20 | 81.71 | 0.0037% | −6.40% | 3.34% | 31.37 | 0.0009% | +16.19% | 5.70% | +50.34 | #2251 |
| FY 2020-21 | 107.50 | 0.0050% | +31.56% | 4.03% | 23.43 | 0.0008% | −25.31% | 4.18% | +84.07 | #1988 |
| FY 2021-22 | 380.71 | 0.0121% | +254.15% | 10.26% | 36.25 | 0.0008% | +54.72% | 4.84% | +344.46 | #1072 |
| FY 2022-23 | 454.61 | 0.0126% | +19.41% | 10.28% | 59.07 | 0.0010% | +62.95% | 5.02% | +395.54 | #995 |
| FY 2023-24 | 388.18 | 0.0107% | −14.61% | 8.34% | 54.83 | 0.0010% | −7.18% | 4.82% | +333.35 | #1179 |
| FY 2024-25 | 500.59 | 0.0136% | +28.96% | 9.61% | 48.05 | 0.0008% | −12.37% | 3.50% | +452.54 | #1012 |

- CAGR (7-year): exports 33.79%/yr, imports 10.08%/yr (consistently Surplus)

## Key trade insights: HSN Code 48236900 export-import analysis

### Consistent export growth: 33.79% CAGR over 7 years

India's exports under HSN Code 48236900 have grown at a compound annual rate of 33.79% over 7 fiscal years, rising from ₹87.30 Crore in FY 2018-19 to ₹500.59 Crore in FY 2024-25.

### HSN Code 48236900 ranked #1012 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 48236900 ranks #1012 out of 12657 HSN codes by total export value. Within Sub-Chapter 4823, it ranks #4 of 25. By trade surplus, it ranks #694 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 48236900 exports

The strongest single-year export movement for HSN Code 48236900 was recorded in FY 2021-22, when exports surged by 254.15% over the prior year.

### India maintains a trade surplus of ₹452.54 Crore in HSN Code 48236900 goods

In FY 2024-25, India's exports of ₹500.59 Cr exceeded imports of ₹48.05 Cr, resulting in a trade surplus of ₹452.54 Crore — ranking #694 of 12657 by surplus magnitude.

### Import growth of 10.08% CAGR signals rising demand for Paper/Paperboard Tableware & Cups: Other

India's imports under HSN Code 48236900 have grown at 10.08% CAGR, reaching ₹48.05 Crore in FY 2024-25.

### HSN Code 48236900 contributes 9.61% of Sub-Chapter 4823 exports — ranked #4

Among the 25 HSN codes under Sub-Chapter 4823, HSN Code 48236900 ranks #4 by export value — accounting for 9.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.50% share (rank #6).

## Related HSN Codes in Sub-Chapter 4823

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 48239019: Decorative Laminates](https://busy.in/hsn/hsn-48239019/) | ₹2,682 Cr |
| #2 | [HSN Code 48239018: Braille Paper and Other Products](https://busy.in/hsn/hsn-48239018/) | ₹748 Cr |
| #3 | [HSN Code 48239090: Labels, Tags and Similar Paper Products](https://busy.in/hsn/hsn-48239090/) | ₹746 Cr |
| #4 | HSN Code 48236900: Paper/Paperboard Tableware & Cups: Other (this hsn code) | ₹501 Cr |
| #5 | [HSN Code 48239013: Packing And Wrapping Paper](https://busy.in/hsn/hsn-48239013/) | ₹170 Cr |
| #6 | [HSN Code 48237010: Paper pulp moulded trays](https://busy.in/hsn/hsn-48237010/) | ₹128 Cr |
| #7 | [HSN Code 48237090: Moulded or pressed article of paper pulp :Other](https://busy.in/hsn/hsn-48237090/) | ₹86 Cr |
| #8 | [HSN Code 48232000: Filter Paper & Board](https://busy.in/hsn/hsn-48232000/) | ₹40 Cr |
| #9 | [HSN Code 48239014: Paper for cigarette filter tips](https://busy.in/hsn/hsn-48239014/) | ₹37 Cr |
| #10 | [HSN Code 48237030: Paper Mache Articles](https://busy.in/hsn/hsn-48237030/) | ₹23 Cr |