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2024 (5) TMI 38 - AUTHORITY FOR ADVANCE RULING, WEST BENGALClassification of goods - paper cups - to be classified under HSN Code 48236900 or not - SGST @ 2.5% rate is rightly charged or not - refund of excess input accumulated in credit ledger due to rate difference of input and outward supply - HELD THAT:- A disposable paper cup is made out of paper and often coated with plastic or wax to prevent liquid from leaking out or soaking through the paper. It may be made of recycled paper. It is known that paper cups consist of approximately 95% high-degree cellulose paper board. Generally, disposable paper cups are composed of 5% inner polyethylene (PE) coatings to prevent leakage. It is found that goods under following description falling under Chapter / Heading / Sub-heading / Tariff item 4823 is specified in entry serial number 157 of Schedule-III of Notification No. 1/2017-Central Tax (Rate) dated 28-6-2017 (as amended) and corresponding W.B. State Tax Notification No. 1125 F.T. dated 28.06.2017(as amended) and therefore would attract tax @ 18%.
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