https://www.taxtmi.com/caselaws?id=786918 Paper bags classifiable under Heading 4819 fall within the residual coverage of Entry 185 of Schedule II to Notification No. 09/2025-Central Tax (Rate) unless covered by the excluded subheadings for cartons, boxes and cases. Entry 319 of Schedule I applies to paper sacks/bags linked with biodegradable bags; coverage requires establishing that the goods meet the relevant biodegradable or environmental classification. Entry 322 applies only to cartons, boxes and cases, not bags. Paper bags under subheadings 4819 30 00 or 4819 40 00, which are outside subheadings 4819 10 and 4819 20, attract GST at 18% under Entry 185. en-us Wed, 17 Dec 2025 00:00:00 +0530 Sat, 21 Feb 2026 09:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786918 Paper bags classifiable under Heading 4819 fall within the residual coverage of Entry 185 of Schedule II to Notification No. 09/2025-Central Tax (Rate) unless covered by the excluded subheadings for cartons, boxes and cases. Entry 319 of Schedule I applies to paper sacks/bags linked with biodegradable bags; coverage requires establishing that the goods meet the relevant biodegradable or environmental classification. Entry 322 applies only to cartons, boxes and cases, not bags. Paper bags under subheadings 4819 30 00 or 4819 40 00, which are outside subheadings 4819 10 and 4819 20, attract GST at 18% under Entry 185. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786918