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TMI Blog2020 (5) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... honeycomb paper board classified under the heading 48089000 as other instead 48081000. The kraft paper honeycomb board or paper honeycomb board is classified under the heading 48089000. - KAR ADRG 33/2020 - - - Dated:- 20-5-2020 - DR. M.P. RAVI PRASAD AND SRI. MASHHOOD UR REHMAN FAROOQUI MEMBER Represented by: Sri. Abhijeet Suresh Makhijani, Authorised Representative ORDER UNDER SECTION 98(41 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1. M/s. LSquare Eco Products Pvt Ltd.,#B-194, 5th main, 2nd stage, Peenya Industrial Area, Bangalure-560058 (hereinafter referred to as the applicant ) is a private limited company registered with GSTIN: 29AA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar to corrugated paper boards (listed under 48081000) with fluting direction being perpendicular to corrugated boards. The top and bottom faces of this boards may be or may not be printed to carry out the product details like in the case of carton boxes. Further, these paper honeycomb boards used in the primary packing of goods as a cushioning material, separators or edge protector, to make shipping cartons of goods and as pallets and pallet boxes. 4. The applicant further submitted that this paper honeycomb boards consists of 80 to 90% of kraft paper and rest is paper to paper adhesive, hence this paper honeycomb boards classified under HSN 4808 category. 5. In view of the above, the applicant seeks advance ruling in respect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 10. We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made by the representative during the personal hearing. We also considered the issues involved, on which advance ruling is sought by the applicant, relevant facts of the case and applicant's interpretation of law. 11. On verification of the nature of the activity carried out by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... board weighing 150 g/m2 or less: 4804 31 00 Unbleached 4804 39 00 Other Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 : 4804 41 00 Unbleached 4804 42 00 Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process 4804 49 00 Other Other kraft paper and paperboard weighing 225 g/m2 or more: 480 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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