Disposable Paper Cups Classified Under HSN Code 48234000 with 18% Tax; Refund Issue Unaddressed.

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....Classification of goods - paper cups - The Authority determined that disposable paper cups fall under HSN Code 48234000, attracting a tax rate of 18%. This decision was supported by the observation that the invoice provided by the applicant did not accurately describe the product. The Authority did not address the question regarding the refund of excess input.....