TMI Blog2024 (5) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... 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%. - DR TANISHA DUTTA AND JOYJIT BANIK, MEMBER Applicant s Representative Heard : Mr. Sujit Kumar Ghosh, Authorised Representative Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of following questions: (i) Whether HSN Code 48236900 for paper cups is correct? (ii) Whether SGST @ 2.5% rate is rightly charged by us? (iii) Whether we can claim refund of excess input accumulated in credit ledger due to rate difference of input and outward supply? 1.3 The question raised by the applicant under serial number (iii) is found not to be covered under any of the clauses of sub-section (2) of section 97 of the GST Act. In course of hearing, the applicant has been informed that the application cannot be admitted in respect of the said question. The applicant has accepted the observation. However, questions raised under serial number (i) and (ii) respectively on which the advance ruling is sought for are found to be covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant procures raw materials like printed / non-printed paper sheets and bobbin for outward supply of finished goods. 4.3 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. 4.4 Chapter 48 of the First Schedule to The Customs Tariff Act, 1975 deals with the articles of paper, paper pulp or paper board. Further, Tariff item 4823 covers OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBERS, CUT TO SI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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