Case Law Details
In re Sekandar Sardar (GST AAR West Bengal)
The case of Sekandar Sardar’s GST Advance Ruling in West Bengal pertains to the classification and taxation of disposable paper cups. This article delves into the intricacies of the ruling, addressing concerns regarding HSN codes, tax rates, and refund possibilities.
The applicant, engaged in the manufacturing of paper cups, sought clarification on various aspects under the GST Act. The questions primarily revolved around the correctness of the HSN code for paper cups, the applicable SGST rate, and the eligibility for refund due to input-output rate differences.
While the applicant contended for a lower tax rate and a specific HSN code, the revenue authority argued for a higher tax rate of 18%. The ruling authority carefully examined the submissions and relevant provisions to arrive at a decision.
After thorough consideration, the ruling authority determined that the supply of disposable paper cups falls under HSN code 4823 40 00 and attracts a tax rate of 18%.
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