18 % GST Attracts on Supply of Disposable Paper Cup: AAR [Read Order]

The AAR held that the supply of disposable paper cups as manufactured by the applicant is covered under HSN 4823-4000 and would attract 18% GST
Disposable Paper Cup tax - Paper Cup tax - GST on paper cup - Paper cup gst - taxscan

The West Bengal Authority of Advance Ruling ( AAR ) has held that the supply of disposable paper cups attracts 18% GST. It was observed that manufactured disposable paper cups are covered under HSN 4823-4000. Sekandar Sardar, the applicant assessee is in the business of manufacturing paper cups. The applicant makes purchases of both printed…

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