Paper Cups would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent

Last updated: 27 May 2024
Quick Summary
The West Bengal Authority for Advance Ruling (AAR) has determined that paper cups, including those with plastic coatings, fall under HSN code 4823 40 00. This classification means they are subject to a Goods and Services Tax (GST) rate of 18%. The ruling clarifies the correct tariff item for manufactured paper cups.

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

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

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Bimal Jain
Published in GST
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