Home Case Index All Cases GST GST + AAR GST - 2019 (1) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1487 - AAR - GSTClassification of goods - Polypropylene Leno Bags - rate of tax - whether classified under Tariff sub-Heading No. 6305 33 00 of the GST Tariff or under Tariff sub-Heading No. 3923? - Held that:- TRU clarification under Circular No. 80/54/2018-GST issued under F. No. 354/ 432/2018-TRU dated 31/12/2018 in Para 7, sub-Para 7.4 clarifies that Polypropylene woven and non-woven bags and PP woven and non-woven bags laminated with BOPP would be classified as plastic bags under HS Code 3923 and would attract 18% GST - HSN 3923 covers articles of the conveyance or packing of goods, of plastics; etc. Sub- Heading 39232990 is applicable for sacks and bags of plastics which are neither polymers of ethylene nor of poly-vinyl chloride and are subject to 18% GST. Ruling:- ‘Poly Propylene Leno Bags’ are to be classified as plastic bags under HSN 3923 and would attract 18% GST.
|