https://www.taxtmi.com/caselaws?id=374561 Non-woven carry bags and cotton carry bags used by customers for shopping were classified under heading 4202 as shopping bags, not under heading 6305 as packing sacks, because their use and description showed they were meant for take-away purchases rather than bulk transport or storage. The applicable GST rate followed the tariff entry in force from time to time: up to 14.11.2017, both bags attracted 9% CGST and 9% SGST, while from 15.11.2017 cotton carry bags moved to the reduced 6% CGST and 6% SGST rate and non-woven carry bags continued at 9% CGST and 9% SGST. en-us Wed, 28 Nov 2018 00:00:00 +0530 Thu, 06 Mar 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374561 Non-woven carry bags and cotton carry bags used by customers for shopping were classified under heading 4202 as shopping bags, not under heading 6305 as packing sacks, because their use and description showed they were meant for take-away purchases rather than bulk transport or storage. The applicable GST rate followed the tariff entry in force from time to time: up to 14.11.2017, both bags attracted 9% CGST and 9% SGST, while from 15.11.2017 cotton carry bags moved to the reduced 6% CGST and 6% SGST rate and non-woven carry bags continued at 9% CGST and 9% SGST. Case-Laws GST Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374561