9911796707
TMI Blog2019 (4) TMI 1939X X X X Extracts X X X X X X X X Extracts X X X X ..... ts India, 105, Sector-25, Part-II, Panipat, holding GSTIN: 06AAGFC25411.1ZJ, is a partnership firm engaged in manufacturing in Non Woven Bags. 2. Submission of the Applicant: 2.1 The applicant submits that the rolls of non-woven fabric are purchased from the market which come under Chapter 56 and HSN Code 5603, taxed @12%. The fabric is made of 100% poly propylene with density of 25 gsm to 75 gs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows:- * 63.05- Sacks and bags, of a kind used for the packing of goods (+), 6305.10 - Of Jute or of other textile bast fibers of heading 53.03 6305.20 - Of cotton - Of man-made textile materials; 6305.32 - - Flexible intermediate bulk containers 6305.33 - - Other, of polyethylene or polypropylene strip or the like 6305.90 - - Other 6305.90 - Of other textile materials 3.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne or polypropylene strip or the like. The article falling under sub-heading are taxed at 5% (2.5% CGST and 2.5% HGST), if their sale value does not exceed Rs. 1000/- per piece, otherwise taxed at 12%. But the PP non-woven bags manufactured by the applicant are not made up of polypropylene strip rather they are carved out of sheets through cutting. 4.3 Heading 3923 articles for the conveyance or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-woven bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST. 5. Finding: 5.1 In light of the above discussion, the Authority for Advance Ruling holds that the product manufactured and supplied by the applicant i.e. PP non-woven bags are covered under Heading 3923 in the sub-heading 3923 29 90 (other) and taxable at 18% (9% CGST and 9% HGST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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