Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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.
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.
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