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Kindly provide HSN code and Tax Rate on Corrugated drums

Kindly provide HSN code and Tax Rate on Corrugated drums

Reply—

Boxes and cases of corrugated paper or paperboard fall under the heading 4819 and attracts tax at 12% GST. Printed folding cartons, boxes and cases of non-corrugated paper and paperboard falling under the heading 4819 attract 18% duty.

Refer advance ruling of AAR Maharashtra in matter of TCPL Packaging Limited dated 22.03.2019.

Posted Date: Mar 03, 2021
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