Gujarat AAR Rules Paper Bags under Entry No. 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate) Attract 5% GST And Not 18%:

Gujarat AAR Rules Paper Bags under Entry No. 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate) Attract 5% GST And Not 18%

The Authority for Advance Ruling (GAAR) Gujarat has held that paper bags manufactured and supplied by M/s Canpac Trends Private Limited are classifiable under Tariff Item 48194000 and are liable to GST at the rate of 5%.

Paper Bags Covered Under Entry 319 Are Eligible for GST Rate of 5%

authorSaimadateJul 4, 2026
Last update on Jul 4, 2026
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Gujarat AAR Rules Paper Bags under Entry No. 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate) Attract 5% GST And Not 18%

The Authority for Advance Ruling (GAAR) Gujarat has held that paper bags manufactured and supplied by M/s Canpac Trends Private Limited are classifiable under Tariff Item 48194000 and are liable to GST at the rate of 5%.

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Saima

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Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
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