Chapter 63(Other made up textile articles, sets, worn clothing and worn textile articles; rags) - 5% HSN Code: 6305 - Sacks and bags, of a kind used for the packing of goods (All goods of sale value not exceeding Rs. 1000 per piece)
12% - HSN Code 6305 - Sacks and bags, of a kind used for the packing of goods (All goods of sale value exceeding Rs. 1000 per piece)