Dear Business Partner,

In a recent Advance Ruling pronounced by the Maharashtra Advance Ruling Authority, Mumbai the classification of packaging materials has been decided.

The issues involved are as under –

1. Whether the packaging materials viz. cut to size blanks manufactured by TCPL with corrugation and having requisite creases at designated places, supplied to the Customers in flat form with folding, can be categorized under Tariff Item Code no 4819 and subject to GST @ 12%?

Response – Answered in Affirmative i.e. Same can be categorized under Tariff Item Code no 4819 and subject to GST @ 12%

2. What would be the appropriate categorization and GST Rate of printed materials which are in flat form, e.g. hanging cards, without creases having corrugation and supplied to customer in flat form?

Response – printed materials which are in flat form, e.g. hanging cards, without creases having corrugation will fall under CH 4823 and subject to 18% GST.

The copy of the Advance Ruling Order is attached for detailed reading. Members are requested to go through the attached order for full clarity

TaxMarvel Comments:

Even though the order of the Advance Ruling Authority is not binding on the person other than the applicant but it is advisable to carefully go through the facts involved. The order may act as a guiding path for the tax authorities. You are requested to analyse the impact and consult your tax consultant for taking an informed decision.

Note – This is for information only. For exact details of changes, the notification/Circular may please be referred to, as and when they are issued.

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