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2020 (6) TMI 483 - AAR - GSTClassification of goods - BOPP (Biaxially Oriented Polypropylene) Laminated PP Woven Sacks - Circular No. 80/54/2018-GST issued from F. No. 354/432/2018- TRU dated 31.12.2018 - HELD THAT:- The issue has also been decided by Authority for Advance Ruling under GST, Madhya Pradesh in the case of IN RE: M/S. NAGRANI WAREHOUSEING PRIVATE LIMITED [2019 (1) TMI 420 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH] wherein it was ruled that the goods in question viz PP Woven Bags/Sacks shall be classifiable under Chapter 39 of the GST Tariff and not under Chapter 63. Since the decision of Hon’ble High Court of Madhya Pradesh is crystal clear and squarely applicable in the present case, the goods in question are being held as classifiable under Chapter 39 of the GST Tariff and not 6305 of the GST Tariff.
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