West Bengal AAR Split on Tea Bag Services: Manufacturing vs. Packaging; 5% vs. 18% Tax Rates Debated.

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....Classification of services - packing of tea bags - members of the West Bengal AAR differ on the classification of supply regarding packing of tea bags - as per one member making tea bags is manufacturing classified under Tariff item 0902 40 40 and taxable @5% whereas other member treated the same as Packaging Service classifiable under SAC 998541 taxable @ 18%....