GST on Paper Bags at 18% Since Not Covered Under 5% Entry for Biodegradable Bags

In re SGS Packaging Private Limited (GST AAR Rajasthan)

The applicant, M/s SGS Packaging Private Limited, Jaipur, engaged in the manufacture and supply of paper bags for packaging purposes, sought an advance ruling under Section 97(2) of the GST Act regarding the applicable GST rate on its products. The question was whether “paper bags” classifiable under Heading 4819 of the Customs Tariff Act, 1975, would attract GST at 5% under Entry No. 319 of Schedule I to Notification No. 09/2025—Central Tax (Rate) dated 22.09.2025, or at 18% under Entry No. 185 of Schedule II of the sam

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