https://www.taxtmi.com/caselaws?id=432173 AAR, Uttar Pradesh classified eco-friendly expandable paper wrap (honeycomb paper for wrapping) under HSN code 48239013 rather than 48084090. The Authority applied Rule 3(a) of General Rules for Interpretation, preferring the specific description "Packing and Wrapping Paper" over general descriptions. The product, manufactured from kraft paper and adhesives for wrapping/packing purposes, falls under the specific tariff item 48239013. The classification attracts 18% GST (9% CGST + 9% SGST or 18% IGST) as per Schedule III of Notification No.1/2017. en-us Tue, 30 Aug 2022 00:00:00 +0530 Fri, 11 Apr 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432173 AAR, Uttar Pradesh classified eco-friendly expandable paper wrap (honeycomb paper for wrapping) under HSN code 48239013 rather than 48084090. The Authority applied Rule 3(a) of General Rules for Interpretation, preferring the specific description "Packing and Wrapping Paper" over general descriptions. The product, manufactured from kraft paper and adhesives for wrapping/packing purposes, falls under the specific tariff item 48239013. The classification attracts 18% GST (9% CGST + 9% SGST or 18% IGST) as per Schedule III of Notification No.1/2017. Case-Laws GST Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432173