Case LawAdvance Ruling No. GUJ/GAAR/R/2026/24
Canpac Trends Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 2, 2026
- Type:
- Advance Ruling
- Members:
- Sushma Vora, Vishal Malani
Subject
'Paper Bags' made from paper or paperboard, classifiable under HSN '4819 40 00' attracting 5% GST
Classification
Summary
The Authority for Advance Ruling has allowed the application, clarifying that the supply of 'Paper Bags' made from paper or paperboard, classified under HSN 48194000, is liable to Goods and Service Tax (GST) at the rate of 5%. This decision is based…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Canpac Trends Private Limited, Plot No.357, 321-1A,1B, Behind Kerala GIDC, Chiyada Village, Bavla, Ahmedabad, Gujarat — 382220 [for short —`applicant’], is registered under GST and their GSTIN is 24AABCV9858M1ZL. 2. The applicant is engaged in the manufacture and supply of paper-based packaging products, including paper bags, mon…