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of <h1>Clarification on GST for Fibre Drums under Code 4819: Tax Rates, Classification, and Amendments from 2017-2021.</h1> Goods classified under code 4819, excluding specific categories like corrugated and non-corrugated cartons, are subject to GST at either 18% IGST or a combination of 9% CGST and 9% SGST/UTGST. Clarifications provided address the GST applicability on Fibre Drums, both corrugated and non-corrugated, for the period from July 1, 2017, to September 30, 2021, as per Circular No. 163/19/2021-GST. Amendments to the classification and tax rates were made through various notifications, including those dated July 12, 2024, and September 30, 2021.
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