https://www.taxtmi.com/caselaws?id=772800 AAR Maharashtra ruled that fruit protection bags made from kraft paper coated with chemicals for anti-bacterial, anti-fungal, and protective properties should be classified under Tariff Code 48194000 (Other sacks and bags) rather than 4805 (uncoated paper). The bags are sealed on three sides with adhesive and designed to completely enclose fruits for protection from pests, rain, and birds. Since the product is manufactured from coated paper and functions as a bag rather than mere paper, it falls outside heading 4805 and properly classifies under 48194000, attracting 18% tax rate. en-us Mon, 28 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772800 AAR Maharashtra ruled that fruit protection bags made from kraft paper coated with chemicals for anti-bacterial, anti-fungal, and protective properties should be classified under Tariff Code 48194000 (Other sacks and bags) rather than 4805 (uncoated paper). The bags are sealed on three sides with adhesive and designed to completely enclose fruits for protection from pests, rain, and birds. Since the product is manufactured from coated paper and functions as a bag rather than mere paper, it falls outside heading 4805 and properly classifies under 48194000, attracting 18% tax rate. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772800