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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.
Issues:
1. Interpretation of the rate of GST applicable for paper-based Corrugated Sheets. Analysis: The case involves an application filed by M/s. S S R K Plastics Private Limited seeking clarification on the rate of GST applicable for paper-based Corrugated Sheets. The Authority for Advance Ruling, Telangana, considered the provisions of the CGST Act and the TGST Act, noting their similarity unless specifically mentioned. The applicant submitted proof of payment for Advance Ruling fees and declared that the questions raised were not decided by any authority under the GST Act. In response to the query raised by the applicant regarding the rate of GST for paper-based Corrugated Sheets, the applicant's interpretation was based on the structure of the corrugated board as described under Section 4808 of the HSN Code. The applicant presented the sample of the corrugated paper sheet during the personal hearing for the Authority's perusal. During the personal hearing, the authorized representatives reiterated that M/s. SSRK Plastics Private Limited is a manufacturer of paper-based Corrugated Sheets and sought clarification on the applicable GST rate. The applicant's activity was identified as the manufacturing of corrugated sheets used for various packaging purposes, and the AR highlighted that the company also produces corrugated rolls for packing materials. Upon reviewing the nature of the applicant's activity and the relevant tariff entry of Chapter 4808, it was clarified that the rate of tax on the supply of corrugated paper sheets falls under 6% for both CGST and SGST. The Authority ruled that the rate of tax on the supply of Corrugated paper Sheets is 6% under CGST and 6% under SGST, based on the specific tariff entry and submissions made during the personal hearing. In conclusion, the Authority for Advance Ruling, Telangana, provided a clear ruling on the rate of GST applicable for paper-based Corrugated Sheets, affirming that the tax rate for such supplies is 6% under both CGST and SGST, as per the provisions of the relevant tariff entry and the applicant's submissions.
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