SGS Packaging Private Limited ., In re
Date: December 16, 2025
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): Akhedan Charan, Utkarsha
Subject Matter
Paper Bags Fall Under 18% GST Slab, Not 5% Concessional Rate
Summary
The Authority for Advance Ruling dismissed the applicant's contention for a 5% GST rate on paper bags, affirming that such products attract an 18% GST under Entry 185 of Schedule II of Notification No. 09/2025—Central Tax (Rate), as they do not quali…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provi…