https://taxcode.in/in-re-jai-hind-plastic-west-bengal-aar-gst/

The West Bengal Authority for Advance Ruling has held that PP packing boxes manufactured from polypropylene are to be classified under tariff item 39231090, while their lids, caps, and covers fall under tariff item 39235090. This clarification ensures proper HSN classification and GST compliance for manufacturers and suppliers of such plastic packing articles.