Preferential tariff claims under trade agreements require agreement-consistent origin checks, with safeguards against automatic denial for subsequent ...
Suppressed outward supplies require transaction-wise verification and reasoned findings before diary entries can support tax and penalty determination...
Kraft, greaseproof and glassine paper bags made using adhesive glue fall under HSN 48194000 as other sacks and bags, including cones, within heading 4819. They are not covered by the specified GST exemption notifications and attract GST at 5% under Entry 319 of Schedule I, comprising 2.5% central tax and 2.5% state tax. Input tax credit on inputs and input services used to manufacture these taxable bags is available subject to the conditions in section 16 of the CGST and TNGST Acts.
Kraft, greaseproof and glassine paper bags made using adhesive glue fall under HSN 48194000 as other sacks and bags, including cones, within heading 4819. They are not covered by the specified GST exemption notifications and attract GST at 5% under Entry 319 of Schedule I, comprising 2.5% central tax and 2.5% state tax. Input tax credit on inputs and input services used to manufacture these taxable bags is available subject to the conditions in section 16 of the CGST and TNGST Acts.
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