Classification of goods— In the instant case, the applicant pray the Authority for Advance Ruling to Clarify the rate of GST applicable for paper based Corrugated Sheets.
On verification of the nature of the activity carried out by the applicant, it was observed that the applicant is a manufacturer of corrugated sheets, rolls etc., 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.
The applicant is desirous of ascertaining rate of tax on corrugated paper sheet supplied by them.
Held that— The rate of tax on supply of Corrugated paper Sheets is 6% under CGST and 6% under SGST respectively.