Paper Cups would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent
Court :
AAR, West Bengal
Brief :
The AAR, West Bengal in the case of In Re. Sekandar Sarkar [Case No. WBAAR 01 OF 2024 dated April 04, 2024] ruled that, Paper Cups manufactured would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent as the aforesaid goods would fall under Chapter / Heading / Subheading / Tariff item 4823 as specified in entry Sl. No. 157 of Schedule-III of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017("the Goods Rate Notification").
Citation :
Case No. WBAAR 01 OF 2024 dated April 04, 2024
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Judgements Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
Already a PRO member? Login here for an ad-free experience. 011-411-70713
Bimal Jain
Published in GST
Views : 173
downloaded 322 times
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Browse by Category
CA Article Assistant
KK & Company Chartered Accountant
Pune
CA Inter
View Details
Audit Executive
RBSM Corporate Advisors Private Limited
Pune
CA
View Details
Article/ Paid Assistant
Murali and Sumeet Chartered Accountant
Bengaluru
CA Foundation
View Details
CCI
Pro
CAclubindia
