Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate.

Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate. https://www.taxtmi.com/highlights?id=97083 Paper bags composed of paper/paperboard are classifiable under Chapter 48's packing containers heading and, absent evidence of biodegradability, do not qualify for the concessional 5% rate for "Paper Sacks/Bags and bio-degradable bags." Carton-specific entry for corrugated/non-corrugated cartons is inapplicable to bags. The product falls in the residual category of the packing-containers heading, bringing it under the cited Schedule II entry and attracting an 18% GST rate (9% CGST + 9% SGST). en-us Sat, 21 Feb 2026 12:56:57 +0530 Sat, 21 Feb 2026 12:56:57 +0530 TaxTMI RSS Generator Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate. https://www.taxtmi.com/highlights?id=97083 Paper bags composed of paper/paperboard are classifiable under Chapter 48's packing containers heading and, absent evidence of biodegradability, do not qualify for the concessional 5% rate for "Paper Sacks/Bags and bio-degradable bags." Carton-specific entry for corrugated/non-corrugated cartons is inapplicable to bags. The product falls in the residual category of the packing-containers heading, bringing it under the cited Schedule II entry and attracting an 18% GST rate (9% CGST + 9% SGST). Highlights GST Sat, 21 Feb 2026 12:56:57 +0530 https://www.taxtmi.com/highlights?id=97083