https://www.taxtmi.com/caselaws?id=802247 Kraft paper bags with a base width below 40 cm are not exempt from GST and are classified under HSN 48194000. The specific reduced-rate entry for paper sacks and bags applies over the broader entry for goods under heading 4819, attracting GST at 5%. Input tax credit is available on inputs and input services used to manufacture the bags, since their supply is taxable, subject to the conditions prescribed under the applicable GST laws. en-us Tue, 06 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 09:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802247 Kraft paper bags with a base width below 40 cm are not exempt from GST and are classified under HSN 48194000. The specific reduced-rate entry for paper sacks and bags applies over the broader entry for goods under heading 4819, attracting GST at 5%. Input tax credit is available on inputs and input services used to manufacture the bags, since their supply is taxable, subject to the conditions prescribed under the applicable GST laws. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802247