https://www.taxtmi.com/caselaws?id=381543 The case involved the classification of services provided in packing tea bags and the applicable GST rate. The West Bengal Authority for Advance Ruling initially classified the service under SAC 9988, taxable at 5%. One member upheld this classification, considering tea bags as a distinct product, while another member classified it as a packaging service, taxable at 18%. Due to the differing opinions, no Advance Ruling was issued, rendering the previous ruling not in operation. en-us Wed, 15 May 2019 00:00:00 +0530 Tue, 27 Aug 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381543 The case involved the classification of services provided in packing tea bags and the applicable GST rate. The West Bengal Authority for Advance Ruling initially classified the service under SAC 9988, taxable at 5%. One member upheld this classification, considering tea bags as a distinct product, while another member classified it as a packaging service, taxable at 18%. Due to the differing opinions, no Advance Ruling was issued, rendering the previous ruling not in operation. Case-Laws GST Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381543