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        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.

        <h1>GST classification of bags clarifies taxable scope and material-based exclusions under current notification for assorted cases and satchels</h1> 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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