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GST – Rajasthan AAR - Classification and GST Rate of Paper Bags - Whether the 'Paper Bags' manufactured and supplied by the Applicant, classifiable under Heading 4819 of the Customs Tariff Act, 1975 – HELD - The Entry 319 of Schedule I prescribes a GST rate of 5% for "Paper Sacks/Bags and bio-degradable bags" under Chapters 39 and 48. However, its wording does not extend to ordinary paper bags falling under Heading 4819 unless the goods specifically qualify as biodegradable bags - No material was submitted by the applicant to establish that their product is a biodegradable bag or that it falls within an environmentally-classified category under the said entry. Further, Entry 322 of Schedule I, which grants 5% rate only to "Cartons, boxes and cases" of corrugated or non-corrugated paper or paperboard, is not applicable as the applicant manufactures "bags" and not cartons or cases - The Entry 185 of Schedule II, covers "All goods" of Heading 4819 except those falling under subheadings 4819 10 and 4819 20. Since the applicant's product is neither a corrugated carton (4819 10) nor a non-corrugated carton (4819 20), the product falls under the residual category of Heading 4819. Entry 185 therefore applies, attracting GST at 18% - The 'Paper Bags' manufactured and supplied by the Applicant, classifiable under Heading 4819 of the Customs Tariff Act, 1975, are covered under Entry No. 185 of Schedule II to Notification No. 09/2025-Central Tax (Rate), attracting 18% GST – Ordered accordingly
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