Sekandar Sardar ., In re
Date: April 3, 2024
Subject Matter
Disposable paper cups fall under HSN '4823 40 00' and are subject to an 18% tax rate
Summary
The case involves a manufacturing firm engaged in the production of disposable paper cups coated with plastic. The firm sought a ruling on the applicable tax rate for the supply of these cups. The ruling clarified that the disposable paper cups fall…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specific…