GST on packaging materials viz. cut to size blanks manufactured with corrugation

By Editor1 Goods and Services Tax Judiciary March 22, 2019 1 comments

Case Name: In re TCPL Packaging Limited (GST AAR Maharashtra)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Maharashtra, Advance Rulings

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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 vi...

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