https://www.taxtmi.com/caselaws?id=792368 PP packing boxes made of plastic were classified under heading 3923 of Chapter 39 as articles for packing of goods, and the specific box-shaped containers fell under tariff item 39231090 because no more specific sub-classification applied. The lids, caps and covers supplied with those boxes were treated as closures under sub-heading 392350 and, since they were not bottle caps or other specified items, were classified under tariff item 39235090. The ruling also noted the corresponding GST rate entry in Schedule II of Notification No. 01/2017-Central Tax (Rate). en-us Mon, 25 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792368 PP packing boxes made of plastic were classified under heading 3923 of Chapter 39 as articles for packing of goods, and the specific box-shaped containers fell under tariff item 39231090 because no more specific sub-classification applied. The lids, caps and covers supplied with those boxes were treated as closures under sub-heading 392350 and, since they were not bottle caps or other specified items, were classified under tariff item 39235090. The ruling also noted the corresponding GST rate entry in Schedule II of Notification No. 01/2017-Central Tax (Rate). Case-Laws GST Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792368