What is the Rate of tax on packing material [Section 7]?

Rate of tax on packing material [Section 7]
Packing materials (containers etc.) shall also be charged same rate of tax as charged on
the concerned goods packed therein. This is irrespective of the fact whether such packing
material is charged separately or not in the invoice. However, if the goods packed are
themselves not taxable, there will be no tax on packing material used.