GST, AAR Rajasthan Ruling Dated 17/12/2025 – GST on Paper Bags at 18%, since not covered under 5% entry for Biodegradable Bags 

Case of SGS Packaging Private Limited,  AAR Rajasthan Ruling Dated 17^th December 2025. AAR ruled that non-biodegradable paper bags manufactured by the applicant are subject to 18% GST and not the lower 5% rate claimed by the applicant.

(Link: AAR Rajasthan Ruling Dated 17/12/2025)