{"id":75061,"date":"2026-02-21T12:56:57","date_gmt":"2026-02-21T07:26:57","guid":{"rendered":""},"modified":"2026-02-21T12:56:57","modified_gmt":"2026-02-21T07:26:57","slug":"classification-of-paper-bags-rests-on-tariff-heading-and-biodegradability-lacking-proof-bags-attract-the-standard-18-gst-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75061","title":{"rendered":"Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate."},"content":{"rendered":"<p>Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate.<br \/>Case-Laws<br \/>GST<br \/>Paper bags composed of paper\/paperboard are classifiable under Chapter 48&#39;s packing containers heading and, absent evidence of biodegradability, do not qualify for the concessional 5% rate for &#8220;Paper Sacks\/Bags and bio-degradable bags.&#8221; Carton-specific entry for corrugated\/non-corrugated cartons is inapplicable to bags. The product falls in the <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97083\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s packing containers heading and, absent<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75061","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75061","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75061"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75061\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75061"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75061"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}