- 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.