Tea bag manufacturing service classifiable under SAC 9988

In re Vedika Exports Tea Pvt Ltd (GST AAR West Bengal) The Applicant makes a composite supply to Hindustan Unilever Ltd, where the service of manufacturing tea bags from the physical inputs owned by the latter is the principal supply. It is classifiable under SAC 9988 and taxable at 5% rate under Sl No. 26(f) of Notification No. 11/2017 – CT (Rate) dated 28/06/2017, as amended from time to time.  Read AAAR Order- AAAR members differ on classification of tea bag manufacturing service FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL 1. The Applicant, stated to be a contract pack...