{"id":5899,"date":"2026-05-18T11:07:17","date_gmt":"2026-05-18T11:07:17","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5899"},"modified":"2026-05-18T11:07:18","modified_gmt":"2026-05-18T11:07:18","slug":"gst-aar-kerala-ruling-dated-28-04-2026-gst-on-used-gunny-bags-at-5-because-reusable-bags-not-treated-as-scrap","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aar-kerala-ruling-dated-28-04-2026-gst-on-used-gunny-bags-at-5-because-reusable-bags-not-treated-as-scrap\/","title":{"rendered":"GST, AAR Kerala Ruling dated 28\/04\/2026 – GST on Used Gunny Bags at 5% because Reusable Bags not Treated as Scrap\u00a0"},"content":{"rendered":"\n

Case of Kerala Cooperative Milk Marketing Federation Ltd, AAR Kerala Ruling Dated 28th<\/sup>\u00a0April 2026.\u00a0<\/em>AAR ruled that\u00a0the used gunny bags (jute sacks without plastic coating) arising during the course of manufacturing and sold by the applicant are not classifiable as scrap, but as reusable packing bags under Heading 6305 of the Customs Tariff Act. Accordingly, the applicable GST rate is 5% where the sale value does not exceed Rs. 2500 per piece, and 18% where the sale value exceeds Rs. 2500 per piece. in terms of\u00a0Notification 09\/2025 (Rate), dated 17th September 2025. It is clarified that where such bags are worn out, torn, or reduced to cuttings or waste, rendering them unfit for reuse as packing material, the classification may differ.<\/p>\n\n\n\n

(Link: AAR Kerala Ruling Dated 28\/04\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Kerala Cooperative Milk Marketing Federation Ltd, AAR Kerala Ruling Dated 28th\u00a0April 2026.\u00a0AAR ruled that\u00a0the used gunny bags (jute […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-5899","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAR Kerala Ruling dated 28\/04\/2026 - 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