The West Bengal Authority of Advance Ruling (AAR) has ruled that the supply of disposable paper cups is subject to 18% GST. Disposable paper cups are typically made of paper with a plastic or wax coating to prevent leakage. The AAR specified that this falls under Chapter 4823 and would attract 18% GST.
The applicant, Sekandar Sardar, sought the ruling in relation to the taxability of the paper cups, and the AAR confirmed that the supply of disposable paper cups falls under HSN 4823-4000 and is subject to 18% GST.