Kraft paper bag classification and GST rates: qualifying bags attract concessional tax with conditional input tax credit.

Kraft paper bag classification and GST rates: qualifying bags attract concessional tax with conditional input tax credit.Case-LawsGSTUnbranded kraft paper bags without handles and with a base width below 40 cm fall under tariff item 48194000 as other s…

Kraft paper bag classification and GST rates: qualifying bags attract concessional tax with conditional input tax credit.
Case-Laws
GST
Unbranded kraft paper bags without handles and with a base width below 40 cm fall under tariff item 48194000 as other sacks and bags, rather than the entry for bags with a base width of 40 cm or more. They are not covered by the specified GST exemptions. Kraft paper bags manufactured using adhesive glue attract GST at 5% under entry 319 of Schedule I, which covers paper sacks and bags as well as biodegradable bags. Input tax credit on inputs and input services used in manufacture is available subject to the conditions in section 16 of the CGST and TNGST Acts.
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