{"id":76327,"date":"2026-08-08T10:31:51","date_gmt":"2026-08-08T10:31:51","guid":{"rendered":""},"modified":"2026-08-08T10:31:51","modified_gmt":"2026-08-08T10:31:51","slug":"paper-bag-classification-under-the-concessional-entry-places-qualifying-paper-sacks-and-bags-at-the-lower-gst-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76327","title":{"rendered":"Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate."},"content":{"rendered":"<p>Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.<br \/>Case-Laws<br \/>GST<br \/>Paper bags made of paper or paperboard and classifiable under tariff item 48194000 fall within Entry 319 of Schedule I to Notification No. 09\/2025-Central Tax (Rate). The entry covers paper sacks\/bags and biodegradable bags under Chapters 39 and 48, prescribing GST at 5%. The note describes the inclusion as addressing eco-friendly alternatives to conventional plastic bags, with Chapter 48 covering paper bags and Chapter 39 covering biodegradable plastic bags.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=102519\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.Case-LawsGSTPaper bags made of paper or paperboard and classifiable under tariff item 48194000 fall within Entry 319 of Schedule I to Not&#8230;<\/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-76327","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76327","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=76327"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76327\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}