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%?
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?
States/UT
Order No. & Date
NO.GST-ARA- 105/2018-19/B- 33 Mumbai dated 22.03.2019
Order date
22-03-19
Upload file
Category
97(2)(a)
Year