https://www.taxtmi.com/caselaws?id=751985 The SC ruled that disposable paper cups are classified under HSN Code 4823 40 00, attracting 18% tax instead of the applicant's claimed 5%. The court rejected the applicant's SGST rate and refund claims, admitting only the HSN Code classification issue. The ruling mandates the higher tax rate for paper cup supplies. 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 The SC ruled that disposable paper cups are classified under HSN Code 4823 40 00, attracting 18% tax instead of the applicant's claimed 5%. The court rejected the applicant's SGST rate and refund claims, admitting only the HSN Code classification issue. The ruling mandates the higher tax rate for paper cup supplies. Case-Laws GST Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751985