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2018 (10) TMI 1872 - AAR - GSTClassification of goods - man-made textile Non-Woven Geo bags from Polypropylene - classified under heading - 6305 having description or otherwise? - HELD THAT:- CHAPTER 63 of the first schedule to the Customs Tariff Act, 1975, covers “Other made up textile articles; sets; worn clothing and worn textile articles; rags” and heading 6305 provides for SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF GOODS. Further, subheading 6305 33 00 covers sacks and bags of polyethylene or polypropylene or the like - Sr. No. 224 of schedule I of Notification No. 01/2017-CentraI Tax (Rate) dt.28.06.2017, provides for CGST @2.5%, on goods of chapter 63 provided the said goods are of value not exceeding ₹ 1000/- per piece. Whereas, S.No.171 of Schedule II of Notification No.01/2017-CentraI Tax (Rate) dt.28.06,2017, provides for CGST @6% on goods of chapter 63 provided the said goods are sets of sale value exceeding ₹ 1000/- per piece. Thus, in the instant case, the sacks and bags (of a kind used for packing of goods), are covered by chapter 63 and the same are liable to GST as under: (a). - 5% IGST OR 2.5% CGST + 2.5% SGST, [S.No. 224 of schedule I of Notification No.01/2017-Central Tax (Rate) dt.28.06.2017 refers], where the goods are of value not exceeding ₹ 1000/- per piece. (b). 12% IGST OR 6% CGST + 6% SGST, {S.No.171 of Schedule II of Notification No. 01/2017-CentraI Tax (Rate) dt.28.06.2017 refers] where the goods are sets of value exceeding Rs, 1000/-per Piece.
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