https://www.taxtmi.com/caselaws?id=796697 Paper bags and sacks classifiable under Tariff Item 48194000 of Heading 4819 fall within Entry 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate). The entry expressly covers paper sacks and bags under Chapters 39 and 48, and the reference to biodegradable bags does not limit coverage to paper bags that are independently biodegradable. Accordingly, such paper bags attract GST at 5% rather than the higher Schedule II rate. en-us Fri, 03 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796697 Paper bags and sacks classifiable under Tariff Item 48194000 of Heading 4819 fall within Entry 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate). The entry expressly covers paper sacks and bags under Chapters 39 and 48, and the reference to biodegradable bags does not limit coverage to paper bags that are independently biodegradable. Accordingly, such paper bags attract GST at 5% rather than the higher Schedule II rate. Case-Laws GST Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796697