TaxTMI 
TaxTMI 
Dear experts,
Kindly suggest, whether GST is applicable on used empty cartoons/bobbins/corrugated boxes at the time of sale, if yes, GST rates please.
GST on used empty cartoons/bobbins/corrugated boxes
05 Jul 2017 
1 Reply 
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GST on used packaging: administrative guidance treats sale or disposal as taxable supply when value is charged, clarification needed.
Applicability of GST on used empty packaging is unresolved: earlier departmental circulars based on court authority treated such items as exempt, while CBEC FAQs indicate GST on the value charged for returnable packing materials supplied with finished goods and treat disposal of scrap in the course or furtherance of business as a supply; the FAQs are non statutory and a formal administrative clarification is required to reconcile these positions. (AI Summary)
Applicability of GST on used empty packaging is unresolved: earlier departmental circulars based on court authority treated such items as exempt, while CBEC FAQs indicate GST on the value charged for returnable packing materials supplied with finished goods and treat disposal of scrap in the course or furtherance of business as a supply; the FAQs are non statutory and a formal administrative clarification is required to reconcile these positions. (AI Summary)