https://www.taxtmi.com/caselaws?id=374562 Fabric cut, printed and stitched carry bags with handles were classified under heading 4202 as shopping bags, because they were used to hand over purchased goods to customers rather than as sacks or bags ordinarily used for packing goods under heading 6305. On that classification, cotton shopping bags attracted the amended GST rate from 15.11.2017, while non-woven carry bags continued under the applicable higher rate entry. For the period up to 14.11.2017, both categories were taxable at the same rate under the then applicable entries. The ruling therefore confirmed heading 4202 classification and linked GST liability to the material used and relevant date of supply. en-us Wed, 28 Nov 2018 00:00:00 +0530 Thu, 06 Mar 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374562 Fabric cut, printed and stitched carry bags with handles were classified under heading 4202 as shopping bags, because they were used to hand over purchased goods to customers rather than as sacks or bags ordinarily used for packing goods under heading 6305. On that classification, cotton shopping bags attracted the amended GST rate from 15.11.2017, while non-woven carry bags continued under the applicable higher rate entry. For the period up to 14.11.2017, both categories were taxable at the same rate under the then applicable entries. The ruling therefore confirmed heading 4202 classification and linked GST liability to the material used and relevant date of supply. Case-Laws GST Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374562