18% GST On Paper Bags: AAR

HomeGST18% GST On Paper Bags: AAR

18% GST On Paper Bags: AAR

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Published on

24/02/2026

By Mariya Paliwala

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The Rajasthan Authority of Advance Ruling (AAR) has ruled that paper bags are appropriately classifiable under Heading 4819 and are covered under Entry 185 of Schedule I of Notification No. 09/2025-Central Tax (Rate), attracting 18% GST. The bench of Utkarsha and Dr. Akhedan Charan has observed that since the paper bags are neither a corrugated…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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18% GST On Paper Bags: AAR

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