The Telangana Authority for Advance Ruling (AAR), which is presided over by S.V. Kasi Visweswara Rao and Sahil Inamdar, decided that paper-based corrugated sheets are subject to a 12% Goods and Services Tax (GST).
The matter was submitted by the applicant M/s. S S R K Plastics Private Limited, producers of paper-based corrugated sheets in a variety of sizes, in order to explain the rate of GST that applies to these sheets. The bench noted that the applicant’s inquiries are covered under Section 97 of the Goods and Services Tax Act 2017.
Authorized representatives of the assessee D. Bhanu Pratap, a Chartered Accountant, attended the Personal Hearing on behalf of the petitioner in order to defend the principles of Natural Justice.
The representative further provided sample corrugated sheets as proof.
The authorities discovered that the applicant manufactures corrugated sheets, rolls, etc., which are used in the main packaging of products as a cushioning material, separators, or edge protectors, for making shipping cartons of goods, as well as pallets and pallet boxes.
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The authority carefully studied the entries and submissions made during the personal hearing that the Representative filed, and it also confirmed that the sample sheet, the paper-based corrugated sheet, is covered by Heading 4808.
Heading 4808 contained Other than paper of the sort indicated in heading 4803, paper and paperboard that is corrugated (with or without glued flat surface sheets), crepe, crinkled, embossed, or perforated, in rolls or sheets.
According to the bench, the tax rate will be 12%, with 6% going to the State Goods and Services Tax (SGST) and 6% going to the Central Goods and Services Tax (CGST).
| Applicant Name | M/s. S S R K Plastics Private Limited |
| Citation | TSAAR Order No.54/2022 |
| Date | 14.09.2022 |
| GST AAR Telangana | Read Order |
