Tag Archives: RAJASTHAN

Paper Bags are Classified Under Entry 185, Schedule II, Attracting 18% GST Rate

By | June 26, 2026

Paper Bags are Classified Under Entry 185, Schedule II, Attracting 18% GST Rate Issue Whether the paper bags manufactured and supplied by the applicant are classifiable under Entry 319 of Schedule I at a 5% GST rate or under Entry 185 of Schedule II at an 18% GST rate of Notification No. 09/2025-Central Tax (Rate).… Read More »

Online Coaching via App Involving Human Intervention and Centralized Infrastructure Attracts Intra-State CGST and SGST

By | June 10, 2026

Online Coaching via App Involving Human Intervention and Centralized Infrastructure Attracts Intra-State CGST and SGST Issue Classification of Service: Whether online live coaching, pre-recorded video courses, and app-based doubt-solving services provided by a coaching institute qualify as “Online Information and Database Access or Retrieval” (OIDAR) services or must be classified as “Commercial Training and Coaching… Read More »