Case Law Details
In re TCPL Packaging Limited (GST AAR Maharashtra)
Question :- Whether the packaging materials viz. cut to size blanks manufactured by TCPL with corrugation and having requisite creases at designated places, supplied to the Customers in flat form with folding, can be categorized under Tariff Item Code no 4819 and subject to GST @ 12%?
Answer :- Answered in the affirmative.
Question :- What would be the appropriate categorization and GST Rate of printed materials which are in flat form, e.g. hanging cards, without creases having corrugation and supplied to customer in flat form?
Answer :- In view of the discussions made above, printed materials which are in flat form, e.g. hanging cards, without creases having corrugation will fall under CH 4823 and subject to 18% GST.
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