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2019 (3) TMI 834

ied 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 .....

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rate of duty applicable as per respective HSN of Poly Propylene Leno Bags. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the Act ibid advance ruling can be sought by an applicant in respect of: (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admis .....

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al hearing. Applicant did not appear on 02-01-2019 but sent an Email stating that they have nothing to add further and whatever they have submitted before may be considered for pronouncing Advance Ruling. 5. In the present application, applicant has requested for advance ruling on: (a) Identification of correct classification of Poly Propylene Leno Bags among heading no. 63063300 and 39232990. (b) Identification of rate of duty applicable as per respective HSN of Poly Propylene Leno Bags. However, the applicant in their application has not questioned of the testing of specimen sample whether it is Poly Propylene Leno Bags or not. Hence, we are of the opinion that the subject sample given by the applicant is 'Poly Propylene Leno Bags' .....

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chloride) kg. 3923 10 90 - Other kg. 3923 30 -Carboys, bottles, flasks and similar articles : 3923 30 10 - Insulated ware kg. 3923 30 90 -Other kg. 3923 40 00 -Spools, cops, bobbins and similar supports kg. 3923 50 -Stoppers, lids, caps and other bottles kg. 3923 50 10 -Caps and closures for bottles kg. 3923 50 90 - Other kg. 3923 90 -Other : 3923 90 10 - Insulated ware kg. 3923 90 20 - Aseptic bags. kg. 3923 90 90 -Other kg. 5.2.Further, to determine the rate of GST leviability on the supply of "Poly Propylene Leno Bags', we go through the corresponding HS Code 3923 of the GST Tariff and the relevant portion of the HS Code 3923 given under Chapter 39 "Plastics and articles thereof' of the GST tariff is reproduced as unde .....

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