The supply of tissue papers by the applicant is not covered under the entry number 112 of Schedule II to the Notification No. 01/2017 Central Tax (Rate) and therefore, GST rate of 12% is not applicable to the supply of the applicant.
Authority for Advance Ruling — GST on Supply of Tissue Papers – The applicant is engaged in the manufacture of tissue paper in various categories like facial tissues, kitchen towel, toilet roll & napkins. The applicant has sought advance ruling as to whether the supply of tissue papers by the applicant is covered under Serial No. 112 of Schedule II of the Rate Notification No. 01/2017 CTR and is leviable to GST at the rate of 12%. The authority observed that the impugned products being the tissue papers fall under other paper and paperboard not containing fibres obtained by a mechanical or chemi-mechanical process and hence do not get covered under uncoated paper and paperboard.
Held that:- The Hon’ble Authority for Advance Ruling held that the supply of tissue papers by the applicant is not covered under the entry number 112 of Schedule II to the Notification No. 01/2017 Central Tax (Rate) and therefore, GST rate of 12% is not applicable to the supply of the applicant.
The supply of tissue papers by the applicant is not covered under the entry number 112 of Schedule II to the Notification No. 01/2017 Central Tax (Rate) and therefore, GST rate of 12% is not applicable to the supply of the applicant.
Authority for Advance Ruling — GST on Supply of Tissue Papers – The applicant is engaged in the manufacture of tissue paper in various categories like facial tissues, kitchen towel, toilet roll & napkins. The applicant has sought advance ruling as to whether the supply of tissue papers by the applicant is covered under Serial No. 112 of Schedule II of the Rate Notification No. 01/2017 CTR and is leviable to GST at the rate of 12%. The authority observed that the impugned products being the tissue papers fall under other paper and paperboard not containing fibres obtained by a mechanical or chemi-mechanical process and hence do not get covered under uncoated paper and paperboard.
Held that:- The Hon’ble Authority for Advance Ruling held that the supply of tissue papers by the applicant is not covered under the entry number 112 of Schedule II to the Notification No. 01/2017 Central Tax (Rate) and therefore, GST rate of 12% is not applicable to the supply of the applicant.