AAR : Rules on classification of shopping bags used for carrying textiles/jewellery

Tamil Nadu AAR holds that non-woven carry bags or shopping bags are classifiable under CTH 4202 22 10 whereas cotton carry bags are classifiable under CTH 4202 22 20, taxable at 18% GST (CGST plus SGST) as per Sl. No. 126 and 127 of Schedule III of Notification No. 01/2017- Central Tax (Rate) upto November 14, 2017; From November 15, 2017 onward, cotton carry bags are taxable at 12% GST (CGST plus SGST) while tax of rate for bags made of non-woven fabric remains unchanged; No...