TMI Blog2019 (3) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Ruling No. 14/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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' and accordingly, we proceed for the classification and leviability of tax on supply of the said 'Poly Propylene Leno Bags' by the applicant in the State of Uttarakhand. 5.1. As per Introduction to GST Tariff , Customs Tariff is adopted for classification o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kg. 3923 10 90 ---Other kg. -Sacks and bags (including cones) : 3923 21 00 -- Of polymers of ethylene kg. 3923 29 -- Of other plastics : kg. 3923 29 10 ---Of poly (vinyl chloride) kg. 3923 10 90 --- Other kg. 3923 30 -Carboys, bottles, flasks and similar articles : 3923 30 10 --- Insulated ware kg. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, lids, caps and other closures, of plastic 9% 9% 18% Nil Thus, we observe that 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'. 5.3. Furthermore, on going through the advance ruling passed by the Odisha Authority for Advance Ruling vide Order No. 05/ODISHA-AAR/2018-19 dated 16.11.2018, relied upon the advance ruling passed by West Bengal Appellate Authority in department's favour arising out of Order No. 09/WBAAR/2018-19 dated 06.07.2018 in the case of Mega Flex Pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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