TMI Blog2022 (12) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... GANA GOODS AND SERVICES TAX ACT, 2017.] 1. M/s. S S R K Plastics Private Limited, Plot No. 161, Phase - III, Lane No. 10 IDA, Cherlapally Main Road, Medchal Malkajgiri, Hyderabad, Telangana - 500 051 (36AAECS7383P1ZI) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. APPLICANT'S INTERPRETATION OF THE LAW The applicant submitted that paper based corrugated sheets. The structure of the corrugated board may be with or without flat surface sheets as described under Section 4808. HSN 48081000 : Paper and paper board, corrugated (with or without glued 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:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved that the applicant is a manufacturer of corrugated sheets, rolls etc., which is used in the primary packing of goods as a cushioning material, separators or edge protector, for making shipping cartons of goods and as pallets and pallet boxes. With this in background applicant has sought advance ruling on the question as mentioned above. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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