Packaging services classification under GST defines included packaging activities precisely and their applicable service codes. Classification of packaging services under the GST coding scheme designates specific codes for packaging of goods for others, parcel and gift packing, coin and currency packing, and a residual category. Included activities cover manual and automated packaging techniques and may include labelling or imprinting. The scheme explicitly excludes packing incidental to transport, package design, sole printing on packaging materials, and packaging that involves processing or transformation of client-owned materials, which are classified under other service groups.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Packaging services classification under GST defines included packaging activities precisely and their applicable service codes.
Classification of packaging services under the GST coding scheme designates specific codes for packaging of goods for others, parcel and gift packing, coin and currency packing, and a residual category. Included activities cover manual and automated packaging techniques and may include labelling or imprinting. The scheme explicitly excludes packing incidental to transport, package design, sole printing on packaging materials, and packaging that involves processing or transformation of client-owned materials, which are classified under other service groups.
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