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TMI Blog2018 (10) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s.. Sharmila Screen Printers(Legal Name Kanniwadi Nagarajan Sharmila) doing business at Plot No.2072, 90th Cross Road, Villapuram HB, Madurai - 625 011. (Hereinafter called the Applicant) is a registered person under the GST Act, 2017 with GSTIN 33AQWPS0012N1ZI. The Applicant has submitted a copy of Challan evidencing payment of application fees of Rs. 5, 000/- each under sub-rule (1) of Rule 104 of CGST r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw material, printing and final product. They stated that they buy Nonwoven fabrics made of 100% polypropylene fiber which are classified under HSN 5603. They submitted input invoices, invoice for outward supply under the GST regime, write-up of manufacturing process. They also produced photo copies of Nonwoven bags manufactured by them and the raw material such as Nonwoven fabric roll for perusal. They stated that they sell their products to rice mills and the same is used for packaging only and not sold as Shopping bags or Carry bags. They stated that the goods are of 25 Kg, 5 Kg, 10 Kg capacity and all are sold at below Rs. 1000/- 3.2 All documents submitted were examined. It is seen from sample invoices provided that that the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter Heading 6305 is as follows: Sacks and bags, of a kind used for the packing of goods and more specifically, 6305 33 00, states as follows: Of man-made textile materials: Other, of polyethylene or polypropylene strip or the like Further, Explanatory Notes to the Heading 6305, is as follows: 63.05 Sacks And Bags, Of A Kind Used For The Packing Of Goods (+), 630510 - Of jute or of other textile bast fibres of heading 53.03 : 63052000 - Of cotton &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xceeding Rs. 1000 per piece 5 The applicant has stated that their product nonwoven fabric bag falls below Rs. 1000/ Therefore, the applicable rate is 2.5% CGST as per S.No. 224 of Schedule I of Notification No. 1/2017-C.T. (Rate) dated 28.06.2017 and 2.5% SGST as per S.No. 224 of Schedule I of G.O. (Ms) No. 62 dated 29.06.2017 No. II(2)/CTR/532(d-4)/2017. 5. In view of the foregoing, we rule as under: RULING The Non-woven fabric bags called as Rice Bags manufactured by the applicant falls under HSN 63053300 and the applicable rate for the bags of value not exceeding Rs. 1000 per piece is 2.5% CGST as per S.No. 224 of Schedule I of Notification No. 1/2017-C.T. (Rate) dated 28.06.2017 and 2.5% SGST as per S.No. 224 of Schedule 1 of G.O. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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