PP Packing Boxes Classifiable Under HSN 39231090 as They Are Plastic Packing Articles: West Bengal AAR

In re Jai Hind Plastic (GST AAR West Bengal) The Authority for Advance Ruling, West Bengal, considered an application filed by a manufacturer engaged in the manufacture and supply of PP packing boxes made of plastic. The applicant, registered under GST in West Bengal, stated that the products were presently being classified under HSN Code 392390 under Chapter 3923 relating to “articles for the conveyance or packing of goods of plastics, stoppers, lids, caps and other closures of plastics.” The applicant was charging GST at 18 percent, comprising 9 percent CGST and 9 percent SGST, and sough...