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2018 (12) TMI 1749 - AAR - GSTClassification of goods - Non Laminated HDPE/PP woven Bags - rate of GST - classifiable under Tariff Heading 6305 or heading 3923 of the Customs Tariff Act? HELD THAT:- If articles are manufactured from fabric woven from HDPE/PP strips of width not exceeding 5mm and the woven fabric is neither impregnated, coated, covered, or laminated in any manner, the same cannot be excluded from Section XI and chapter 63 falling under it - The bags under question as explained by the applicant are manufactured from fabric woven from HDPE/PP strips of width not exceeding 5mm further, the woven fabric is neither impregnated, coated, covered, or laminated in any manner therefore cannot be excluded from the purview of Section XI and-appear to be more specifically classifiable under sub-heading 63053300 of Chapter 63. Thus, Non-Laminated Bags manufactured by the Applicant from HDPE/PP Strips of width not exceeding 5 mm, used for packing Sugar (Sugar bag), Flour (flour Bag), Food Grain (Grain Bag) and other similar bags are to be classified under Tariff Heading 6305 of the Customs Tariff Act - The Applicant is liable to pay GST is 5% on the subject goods.
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