Rate of Tax — The applicant is in the business of manufacturing and sale of Areca Palm Leaf Plates (machine pressed). Arecanut palm is one of the important commercial crops of Malenadu. Arecanut sheaths can be utilised for manufacturing disposable plates and bowls. This product is an excellent eco-friendly substitute for thermocol and plastic plates which has huge demand in the market. The Applicant sought Advance Ruling on the question that “what is the rate of tax applicable under GST on Areca Palm Leaf Plates”?The Authority ruled out that the Areca Leaf plates made out of pericarnium of areca leaves are liable to tax at 5%. — Conservia Ecocrafts India Private Limited, In Re… [2019] 16 TAXLOK.COM 118 (AAR-Karnataka)