GST on wooden ice cream sticks and wooden ice cream spoons

In re Ragu Packaging (GST AAR Karnataka) AAR held that wooden ice cream sticks and wooden ice cream spoons merit classification under HSN code 4419.90.90 and thus are exigible to GST @ 12%, in terms of Sl.No.99B of Schedule II to the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 as amended. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. Ragu Packaging (herein after referred to as ‘Applicant’), Sy. No. 6/1/1, Near VNR Bundy, Bannerghatta -Kaggalipura Main Road, Bannerghatta, Bengaluru – 560 083, having GSTIN 29AAOFR4261J1ZN, have filled an...