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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 ..... with GSTIN: 29AABCL3292R1ZR, filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 and discharged the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a manufacturer of Kraft paper honeycomb boards or paper honeycomb boards using the kraft paper, paper honeycomb core and adhesives. The boards are made up of 2 layers of kraft liner and one layer of honeycomb like structure made of fluting kraft paper. 3. The applicant submitted that first they prepare the core material by using the two or more sheets of honeycomb like structure kraft paper which is glue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following issues: a) Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000? APPLICANT'S INTERPRETATION OF LAW 6. The applicant submitted that paper honeycomb board is a paper board made of kraft paper which is like one used in corrugated board. The structure of the corrugated board may be with or without flat surface sheets as described under section 4808. Similarly, paper honeycomb core structure consists of fluted like structure which is attached in parallel to other similar layers and in perpendicular direction to the fluting. This structure is similar to corrugation and hence classified under HSN 48081000. The HSN 48081000 described as under. HSN 48081000: Paper and paper board, cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eycomb boards or paper honeycomb boards using the kraft paper, paper honeycomb core and adhesives. This paper honeycomb boards consists of 80 to 90% of kraft paper and rest is paper to paper adhesive which is used in the primary packing of goods as a cushioning material, separators or edge protector, for making shipping cartons of goods and as pallets and pallet boxes. With this in background applicant has sought advance ruling on the question as mentioned above. 12. The applicant has rightly admitted that kraft paper honeycomb boards or paper honeycomb boards mainly consists of kraft paper up to the extent of 80 to 90% and remaining is paper to paper adhesive. Therefore, this kraft paper classified under the heading 4804 and the details a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, creped or crinkled, whether or not embossed or Perforated 4808 40 10 Sack kraft paper, creped or crinkled, whether or not or perforated 4808 40 90 Other kraft paper, creped or crinkled, whether or not embossed or perforated 4808 90 00 Other 14. Therefore, on verification of the structure and purpose for which kraft paper honeycomb board or paper honeycomb board used are similar to the corrugated paper board(listed under 48081000), only difference is that this paper honeycomb board consists of honey comb like structure core material at the centre and on either side of this one or more layer of kraft paper is glued by using adhesive with fluting direction being perpendicular to corrugated boards. Hence this honeycomb paper board cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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