- AAR in West Bengal ruled that disposable paper cups are subject to 18% GST
- Manufacturer Sekandar Sardar had requested a ruling for a 5% GST rate
- Disposable paper cups are primarily made from paper with a plastic or wax coating
- Cups are composed of 95% high-grade cellulose paperboard and 5% inner polyethylene coating
- AAR concluded that paper cups fall under Tariff item 4823, requiring an 18% GST
Source: a2ztaxcorp.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "India"
- Goa Notifies VAT Amendment Act 2026: Strengthens Composition Scheme, Settlement, and Refund Procedures
- GST Not Applicable on Assignment of Leasehold Rights; Eligible for Refund on Past Payments
- ICAI Releases Revised 2026 Handbook on Cross-Border Transactions, Investments, and International Taxation
- High-Value Transactions Now Automatically Reported to Tax Authorities, Even If Not Disclosed in ITR
- GST Compliance for CFOs: Strategic Risk Mitigation and Operational Efficiency in Indian Enterprises
