Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

Classification of goods - paper cups - The Authority determined ...

GST

May 1, 2024

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.

View Source

 


 

You may also like:

  1. Classification - the classification has been determined on the basis of the length of the flock fibres being between 0.45 limited to 0.5 mm which was never contested and...

  2. Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test...

  3. Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry

  4. Classification of imported goods - Art paper of different descriptions - It is evident from the seizure that the importer had classified the Art paper of different...

  5. Penalty u/s 271G - assessee applied TNMM for determining of ALP - information/documents sought for determining of ALP as per CUP method - the difficulty in maintaining...

  6. Classification of goods - Air conditioners with both heating and cooling functions - Since we have held that the classification of the impugned goods as determined by...

  7. Declaration of goods - Imported goods are waste paper or not – Used craft paper - just because some of the paper contained in the damaged rolls was found to be of...

  8. Classification of goods - rate of GST - supply of tissue papers - It is clearly evident from the description that GST rate of 12% is applicable only to Uncoated paper...

  9. Classification of goods sold - photo identity cards - The principal contention urged by the Revenue that photo identity cards do not fall under the Entry 71 of Schedule...

  10. Classification of goods - kraft paper made honeycomb boards - The kraft paper honeycomb board or paper honeycomb board is classified under the heading 48089000.

  11. Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be...

  12. Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific...

  13. Entitlement for concessional rate of duty - coated paper - The descriptions in the relevant tariff items are emphatically unambiguous, the rules of classification...

  14. Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's...

  15. Classification of imported goods - 36-Port-100GE Interface Card - The exemption notification does not perse provide for any aid for classification of goods. - It is a...

 

Quick Updates:Latest Updates