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
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").
Sekandar Sarkar ("the Applicant") is engaged in the manufacturing of paper cups. The Applicant filed an application for Advance Ruling on whether the HSN Code 48236900 applicable for paper cups is correct. The Applicant also desires to know whether the State GST would be applicable at the rate of 2.5 percent and whether the Applicant can claim refund of excess input accumulated in credit ledger due to rate difference of inward and outward supply.
Whether Paper Cups manufactured would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent?
The AAR, West Bengal in the case of WBAAR 01 of 2024 held as under:
OFFICIAL JUDGMENT COPY HAS BEEN ATTACHED BELOW