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Cotton Bags, Including Handbags and Shopping Bags, Fall Under Customs Tariff Chapter 4202 with 18% GST Rate.
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....Classification of goods - Bags made of Cotton - the bags (handbags/ shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs Tariff and not under Chapter 63 - Rate of GST is 18%.....
TaxTMI