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2019 (3) TMI 834 - AAR - GSTClassification of goods - rate of GST - Poly Propylene Leno Bags - Held that:- As per “Introduction to GST Tariff”, Customs Tariff is adopted for classification of the goods that are not classified anywhere in GST tariff. To avoid classification disputes, notifications issued by Government indicate that Customs Tariff has been adopted for descriptive classification of goods under GST. The Section Notes, Chapter Notes and Rules of interpretation of Customs Tariff have also been adopted - the subject goods i.e. 'Poly Propylene Leno Bags' is classified under HS Code 3923 of the Customs Tariff. The 'Poly Propylene Leno Bags' is classified under HS Code 3923 of the Customs Tariff and, as per relevant chapter note of GST tariff, the tax is leviable @ 18% on supply of the subject goods i.e. 'Poly Propylene Leno Bags' - Further, as per the existing CBEC Revised Duty Drawback rates schedule applicable w.e.f.01.10.2017, "polypropylene woven fabric/ bags/ sacks, whether or not laminated, with or without U. V. stabilization, with or without liners/fasteners" are specifically classified under drawback chapter 39 under Tariff Item 392302. The item under consideration being woven bags of polypropylene therefore merits classification under this Chapter as it stands today without any ambiguity.
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