/usr/share/cups/mime/cupsfilters-ghostscript.convs is in cups-filters-core-drivers 1.20.2-0ubuntu3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# MIME conversions file for OpenPrinting CUPS Filters.
#
# Copyright 2007-2011 by Apple Inc.
# Copyright 1997-2007 by Easy Software Products.
# Copyright 2012-2016 by Till Kamppeter.
#
# These coded instructions, statements, and computer programs are the
# property of Apple Inc. and are protected by Federal copyright
# law. Distribution and use rights are outlined in the file "COPYING"
# which should have been included with this file.
#
#
# Ghostscript-based filters...
#
application/postscript application/pdf 0 gstopdf
application/vnd.cups-pdf application/vnd.cups-raster 99 gstoraster
application/vnd.cups-pdf image/pwg-raster 99 gstoraster
application/vnd.cups-postscript application/vnd.cups-raster 175 gstoraster
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