Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
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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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