Paper Cups would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent
The AAR, West Bengal in the case of In Re. Sekandar Sarkar ruled that, Paper Cups manufactured would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent as the aforesaid goods would fall under Chapter / Heading / Subheading / Tariff item 4823 as specified in entry Sl. No. 157 of Schedule-III of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017.