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    <title>Paper Cups would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent</title>
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    <description>Disposable paper cups are classifiable under HSN 4823 40 00 as &quot;trays, dishes, plates, cups and the like, of paper or paperboard&quot; within Chapter 48, and therefore attract the GST rate specified for that tariff entry; the ruling notes these are laminated paper cups but treats the chapter and tariff description as determinative for classification.</description>
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    <pubDate>Wed, 29 May 2024 11:13:08 +0530</pubDate>
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      <title>Paper Cups would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent</title>
      <link>https://www.taxtmi.com/article/detailed?id=12644</link>
      <description>Disposable paper cups are classifiable under HSN 4823 40 00 as &quot;trays, dishes, plates, cups and the like, of paper or paperboard&quot; within Chapter 48, and therefore attract the GST rate specified for that tariff entry; the ruling notes these are laminated paper cups but treats the chapter and tariff description as determinative for classification.</description>
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