TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether disposable paper cups manufactured by the applicant are classifiable under HSN 4823 40 00 and liable to GST at 18%.
Analysis: Disposable paper cups are made of paperboard and are often coated with plastic or wax to prevent leakage. Chapter 48 of the First Schedule to the Customs Tariff Act, 1975 covers articles of paper, paperboard and related goods, and tariff item 4823 40 00 specifically covers trays, dishes, plates, cups and similar articles of paper or paperboard. The goods falling under heading 4823 are also covered by entry serial number 157 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28-6-2017 and the corresponding West Bengal notification, attracting tax at 18%.
Conclusion: The disposable paper cups manufactured by the applicant fall under HSN 4823 40 00 and attract GST at 18%, against the applicant.
TaxTMI 
TaxTMI 
