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


Last updated: 27 May 2024

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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Bimal Jain
Published in GST
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