https://www.taxtmi.com/caselaws?id=802260 Kraft, greaseproof and glassine paper bags without plastic or lamination are not exempt from GST. They are classified under tariff item 48194000 as other paper sacks and bags and attract 5% GST, comprising 2.5% CGST and 2.5% SGST. Input tax credit is available for inputs and input services used to manufacture these taxable bags, subject to the eligibility conditions under section 16 of the applicable GST Acts. en-us Tue, 06 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 09:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802260 Kraft, greaseproof and glassine paper bags without plastic or lamination are not exempt from GST. They are classified under tariff item 48194000 as other paper sacks and bags and attract 5% GST, comprising 2.5% CGST and 2.5% SGST. Input tax credit is available for inputs and input services used to manufacture these taxable bags, subject to the eligibility conditions under section 16 of the applicable GST Acts. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802260