HSN code 48237090 is the 8-digit tariff item for moulded or pressed article of paper pulp: other, under heading 4823 and sub-heading 482370 (Chapter 48). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 48237090 at a glance
| Tariff item (8 digits) | 48237090 |
|---|---|
| Heading (4 digits) | 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 |
| Sub-heading (6 digits) | 482370: Moulded or pressed article of paper pulp |
| Chapter | 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| Description | Moulded or pressed article of paper pulp: other |
| GST rate | 5% or 18%, by description |
The rate for 48237090 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 189 for "Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size..."; 5% under 9/2025-CT(R), Schedule I, S. No. 323 for "Paper pulp moulded trays; Kites, Paper mache articles". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 48237090 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 4823 | 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 [other than paper pulp moulded trays, Braille paper, Kites, Paper mache articles] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 189 |
| 4823 | Paper pulp moulded trays; Kites, Paper mache articles | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 323 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 48237090 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 48237090
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (4823) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (482370) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (48237090), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 482370
- HSN 48237010: Paper pulp moulded trays (moulded or pressed article of paper pulp) (5% or 18%)
- HSN 48237020: Wood pulp board (moulded or pressed article of paper pulp) (5% or 18%)
- HSN 48237030: Articles made of paper mache other than artware and moulded or pressed goods of wood pulp (5% or 18%)
See every rate entry for the heading on the HSN 4823 page, or all Chapter 48 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).