4819 (except 4819 10, 4819 20) - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

All Goods (other than Cartons, boxes and cases of, (a) corrugated paper or paper board;or (b) non-corrugated paper or paper board) Clarification Clarification regarding applicability of GST rates on Fibre Drums, whether corrugated or non-corrugated during the period from 1.7.2017 to 30.9.2021. [ See para 14 of Circular No. 163/19/2021-GST dated 06.10.2021 ] ************** Notes: As amended vide notification no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024 , before it was read as: 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. Clarification Clarification regarding applicability of GST rates on Fibre Drums, whether corrugated or non-corrugated during the period from 1.7.2017 to 30.9.2021. [ See para 14 of Circular No. 163/19/2021-GST dated 06.10.2021 ] ************* Notes: As amended vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 w.e.f. 1.10.2021 , before it was read as: 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board Clarification Clarification regarding applicability of GST rates on Fibre Drums, whether corrugated or non-corrugated during the period from 1.7.2017 to 30.9.2021. [ See para 14 of Circular No. 163/19/2021-GST dated 06.10.2021 ] ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017