GST classification of packing containers clarified, confirming applicable rate changes and tariff amendments for paper-based packaging. Classification and rate application for paper and paperboard packing containers under tariff heading 4819 is set out, with the amended entry covering cartons, boxes, cases, bags and similar packing articles of paper or paperboard attracting GST at 18% under Schedule 3. Administrative clarification addresses the treatment of fibre drums, specifying whether they fall within corrugated or non-corrugated subcategories for GST rate purposes during prior assessment periods, as reflected in notifications and an explanatory circular.
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GST classification of packing containers clarified, confirming applicable rate changes and tariff amendments for paper-based packaging.
Classification and rate application for paper and paperboard packing containers under tariff heading 4819 is set out, with the amended entry covering cartons, boxes, cases, bags and similar packing articles of paper or paperboard attracting GST at 18% under Schedule 3. Administrative clarification addresses the treatment of fibre drums, specifying whether they fall within corrugated or non-corrugated subcategories for GST rate purposes during prior assessment periods, as reflected in notifications and an explanatory circular.
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