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2022 (12) TMI 40 - AAR - GSTClassification of goods - rate of GST - paper based Corrugated Sheets - HELD THAT:- On a careful reading of the entries and submissions made by AR at the time personal hearing and also on verifying the sample sheet the paper based corrugated sheet is falls under Heading 4808. The rate of tax on supply of corrugated paper sheets is 6% under CGST and 6% under SGST respectively.
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