TMI Blog2019 (2) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... als of the fabric and hence, in the absence of any definite material mentioned for the fabric, the General Rules for the Interpretation of the First Schedule of the Customs Tariff, which has been adopted by GST have to be referred to. - Case Number/ARN 43 of 2018 Order No.41/WBAAR/2018-19 - - - Dated:- 26-2-2019 - SHRI SYDNEY D SILVA, AND SHRI PARTHASARATHI DEY, MEMBER Applicant s representative heard Shri Supriyo Banerjee, Authorized Representative Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification of different types of fabrics manufactured by them, but remains silent on the description HSN of Bags/Sacks, on which the Ruling is sought. The Applicant only states that non-woven bags/sacks are made of P.P. Non-woven Fabric and it falls under Chapter Heading 63 of the GST Tariff. In this regard the Applicant relies upon AAR Order No. CT/5492/18-C3 dated 29/05/2018 = 2018 (6) TMI 560 - AUTHORITY FOR ADVANCE RULINGS, KERALA passed by the Authority for Advance Ruling, Kerala. 3. Submissions of the Revenue 3.1 With reference to Question no. (i) (ii), on which Advance Ruling is sought, Revenue mentions that Circular No. 80/54/2018-TRU dated 31/12/2018 clarifies the matter in Para-7 and states in Para-7.4 that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; and in Para 7, sub-Para 7.5 clarifies that non-laminated woven bags would be classified as per their constituting materials. Whether the bag/sack has handle or not, is of no consequence here. 4.4. HS Code 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. 4.5. Regarding Bags/Sacks made of Woven Fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X
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