Page 181 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] IN RE : LSQUARE ECO PRODUCTS PVT. LTD. 395
1 3. The applicant further submitted that this paper honeycomb board
by structure is very similar to corrugated paper boards (listed under 4808 10 00)
with fluting direction being perpendicular to corrugated boards. The top and
bottom faces of this boards may be or may not be printed to carry out the prod-
uct details like in the case of carton boxes. Further, these paper honeycomb
boards used in the primary packing of goods as a cushioning material, separators
or edge protector, to make shipping cartons of goods and as pallets and pallet
boxes.
4. The applicant further submitted that this paper honeycomb boards
consists of 80 to 90% of kraft paper and rest is paper to paper adhesive, hence
this paper honeycomb boards classified under HSN 4808 category.
5. In view of the above, the applicant seeks advance ruling in respect of
the following issues :
(a) Whether the HSN code applicable for kraft paper made honeycomb
boards be 4808 10 00 or 4808 90 00?
Applicant’s interpretation of law
6. The applicant submitted that paper honeycomb board is a paper-
board made of kraft paper which is like one used in corrugated board. The struc-
ture of the corrugated board may be with or without flat surface sheets as de-
scribed under Section 4808. Similarly, paper honeycomb core structure consists
of fluted like structure which is attached in parallel to other similar layers and in
perpendicular direction to the fluting. This structure is similar to corrugation and
hence classified under HSN 4808 10 00. The HSN 4808 10 00 described as under.
HSN 48081000 : Paper and paperboard, corrugated (with or without
glued flat surface sheets), creped, crinkled, embossed or
perforated, in rolls or sheet, other than paper of the kind
described in heading 4803.
7. The applicant further submitted that under the classification of HSN
4808 10 00, the word, the paper honeycomb board is not specifically mentioned,
hence it could be classified under 4808 90 00 as others.
Personal Hearing
8. Sri Abhijeet Suresh Makhijani, duly authorised representative of the
applicant, appeared before this authority and made the submissions as narrated
above.
Discussion and Findings
9. At the outset we would like to make it clear that the provisions of
CGST Act, 2017 and KGST Act, 2017 are in pari materia and have the same provi-
sions in like matter and differ from each other only on a few specific provisions.
Therefore, unless a mention is particularly made to such dissimilar provisions, a
reference to the CGST Act would also mean reference to the corresponding simi-
lar provisions in the KGST Act.
10. We have considered the submissions made by the applicant in their
application for advance ruling as well as the submissions made by the repre-
sentative during the personal hearing. We also considered the issues involved,
on which advance ruling is sought by the applicant, relevant facts of the case and
applicant’s interpretation of law.
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1 Paragraph number as per official text.
GST LAW TIMES  18th June 2020  181