2022 (12) TMI 40

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.... Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee ....

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....flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheet, other than paper of the kind described in heading 4803. 7. PERSONAL HEARING: The Authorised representatives of the unit namely D. Bhanu Pratap, CA attended the personal hearing held on 25.08.2022. The authorized representatives reiterated their averments in the application submitted and contended as follows:- 1. M/s SSRK Plastics Private Limited are assesses on the rolls of the Assistant Commissioner (CGST), Qutbullapur Rang bearing GSTN: 36AAECS738391ZI. They are manufacturers of paper based Corrugated Sheet of different sizes. (HSN Code 4808). 2. The applicant hereby pray the Authority for Advance Ruling to Clarify the rate of GST ap....

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.... Further, AR has brought to the notice of the member that the company also manufacturing the corrugated rolls for using them as packing material. The applicant is desirous of ascertaining rate of tax on corrugated paper sheet supplied by them. The said commodity is enumerated at chapter heading of tariff item as 4808 in Notification No. 1/2017 i.e., CGST rates on goods. The said entry is abstracted as follows: Chapter / Heading / Sub-heading / Tariff item Description of Goods 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 4808 10 00 Corrugated paper and paper board, wh....