https://www.taxtmi.com/caselaws?id=797803 Used intact and reusable jute gunny bags retain their essential character, commercial identity and utility as packing sacks despite prior use. Sale in bundles or by auction does not determine classification. Bags that remain structurally intact and suitable for reuse as packing material fall under Customs Tariff Heading 6305, rather than headings covering worn, torn, fragmented or unusable textile waste fit only for material recovery. Such bags attract GST at 5% where the sale value does not exceed Rs. 2,500 per piece and 18% where it exceeds that threshold. en-us Tue, 28 Apr 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797803 Used intact and reusable jute gunny bags retain their essential character, commercial identity and utility as packing sacks despite prior use. Sale in bundles or by auction does not determine classification. Bags that remain structurally intact and suitable for reuse as packing material fall under Customs Tariff Heading 6305, rather than headings covering worn, torn, fragmented or unusable textile waste fit only for material recovery. Such bags attract GST at 5% where the sale value does not exceed Rs. 2,500 per piece and 18% where it exceeds that threshold. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797803