AAR : Corrugated boxes classifiable under HSN 4819, taxable at 12%; Hanging cards covered under 4823, taxable at 18%

Maharashtra AAR classifies applicant’s packaging materials viz. cut to size blanks with corrugation and having requisite creases at designated places, supplied to the customer in flat form with folding, under Tariff Item Code no. 4819, chargeable to GST @12%; Upholds applicant’s contention that the essential character remains as cartons/ boxes to hold goods, though certain manual or mechanical activity has to be carried out on the same to achieve the required objective; F...