https://www.taxtmi.com/caselaws?id=751985 Disposable paper cups made of paperboard, including cups coated with plastic or wax, fall within Chapter 48 and tariff item 4823 40 00 as cups and similar articles of paper or paperboard. Goods classified under heading 4823 are covered by the relevant GST rate entry in Schedule III of Notification No. 1/2017-Central Tax (Rate) and the corresponding West Bengal notification, so they attract GST at 18%. en-us Thu, 04 Apr 2024 00:00:00 +0530 Fri, 02 May 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751985 Disposable paper cups made of paperboard, including cups coated with plastic or wax, fall within Chapter 48 and tariff item 4823 40 00 as cups and similar articles of paper or paperboard. Goods classified under heading 4823 are covered by the relevant GST rate entry in Schedule III of Notification No. 1/2017-Central Tax (Rate) and the corresponding West Bengal notification, so they attract GST at 18%. Case-Laws GST Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751985