Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.

Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate. https://www.taxtmi.com/highlights?id=102519 Paper bags made of paper or paperboard and classifiable under tariff item 48194000 fall within Entry 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate). The entry covers paper sacks/bags and biodegradable bags under Chapters 39 and 48, prescribing GST at 5%. The note describes the inclusion as addressing eco-friendly alternatives to conventional plastic bags, with Chapter 48 covering paper bags and Chapter 39 covering biodegradable plastic bags. en-us Sat, 08 Aug 2026 10:31:51 +0530 Sat, 08 Aug 2026 10:31:51 +0530 TaxTMI RSS Generator Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate. https://www.taxtmi.com/highlights?id=102519 Paper bags made of paper or paperboard and classifiable under tariff item 48194000 fall within Entry 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate). The entry covers paper sacks/bags and biodegradable bags under Chapters 39 and 48, prescribing GST at 5%. The note describes the inclusion as addressing eco-friendly alternatives to conventional plastic bags, with Chapter 48 covering paper bags and Chapter 39 covering biodegradable plastic bags. Highlights GST Sat, 08 Aug 2026 10:31:51 +0530 https://www.taxtmi.com/highlights?id=102519