Paper Bags Under HSN 48194000 Taxable at 5% Under Entry 319: Gujarat AAR

Advertisement In re Canpac Trends Private Limited (GST AAR Gujrat) The applicant, engaged in the manufacture and supply of paper-based packaging products including paper bags, sought an advance ruling on the applicable GST rate for paper bags made from paper or paperboard and classifiable under Heading 4819, specifically Tariff Item 48194000. The issue was whether such goods attract GST at 18% under Entry No. 185 of Schedule II to Notification No. 01/2017-Central Tax (Rate), as amended, covering goods under Heading 4819 (except 481910 and 481920), or whether they fall under the newly insert...