Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate.

Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate.Case-LawsGSTPaper bags composed of paper/paperboard are classifiable under Chapter 48’s packing containers heading and, absent

Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate.
Case-Laws
GST
Paper bags composed of paper/paperboard are classifiable under Chapter 48's packing containers heading and, absent evidence of biodegradability, do not qualify for the concessional 5% rate for “Paper Sacks/Bags and bio-degradable bags.” Carton-specific entry for corrugated/non-corrugated cartons is inapplicable to bags. The product falls in the

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