- Paper Cups fall under HSN 4823 40 00 and attract 18% GST
- AAR ruled in the case of In Re. Sekandar Sarkar that paper cups fall under this category
- Applicant manufactures paper cups with plastic coating to prevent leakage
- Disposable paper cups manufactured by the Applicant attract 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.