GST rate omission for corrugated cartons alters tax applicability after notification, with retrospective clarification for fibre drums. GST rate omission removed the 12% Integrated Tax entry for cartons, boxes and cases of corrugated paper by Notification No. 8/2021-Integrated Tax (Rate) effective 1.10.2021, changing tax treatment from that date; a clarification in paragraph 14 of Circular No. 163/19/2021-GST addresses whether fibre drums, corrugated or non-corrugated, attracted GST rates during 1.7.2017-30.9.2021.
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GST rate omission for corrugated cartons alters tax applicability after notification, with retrospective clarification for fibre drums.
GST rate omission removed the 12% Integrated Tax entry for cartons, boxes and cases of corrugated paper by Notification No. 8/2021-Integrated Tax (Rate) effective 1.10.2021, changing tax treatment from that date; a clarification in paragraph 14 of Circular No. 163/19/2021-GST addresses whether fibre drums, corrugated or non-corrugated, attracted GST rates during 1.7.2017-30.9.2021.
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