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    <title>GST on used empty cartoons/bobbins/corrugated boxes</title>
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    <description>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.</description>
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      <description>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.</description>
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