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        GST classification of bags clarifies taxable scope and material-based exclusions under current notification for assorted cases and satchels GST classification covers trunks, suit-cases, brief-cases, school satchels and a broad range of similar containers and bags when made of or mainly covered with leather, plastics sheeting, textile materials, vulcanised fibre or paperboard; it expressly excludes specified handbags and shopping bags of cotton or jute and reflects an amendment clarifying prior wording on school satchels and non-leather bags.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST classification of bags clarifies taxable scope and material-based exclusions under current notification for assorted cases and satchels

                                GST classification covers trunks, suit-cases, brief-cases, school satchels and a broad range of similar containers and bags when made of or mainly covered with leather, plastics sheeting, textile materials, vulcanised fibre or paperboard; it expressly excludes specified handbags and shopping bags of cotton or jute and reflects an amendment clarifying prior wording on school satchels and non-leather bags.


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