TMI Blog2018 (10) TMI 1872X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.06.2017, provides for CGST @2.5%, on goods of chapter 63 provided the said goods are of value not exceeding ₹ 1000/- per piece. Whereas, S.No.171 of Schedule II of Notification No.01/2017-CentraI Tax (Rate) dt.28.06,2017, provides for CGST @6% on goods of chapter 63 provided the said goods are sets of sale value exceeding ₹ 1000/- per piece. Thus, in the instant case, the sacks and bags (of a kind used for packing of goods), are covered by chapter 63 and the same are liable to GST as under: (a). - 5% IGST OR 2.5% CGST + 2.5% SGST, [S.No. 224 of schedule I of Notification No.01/2017-Central Tax (Rate) dt.28.06.2017 refers], where the goods are of value not exceeding ₹ 1000/- per piece. (b). 12% IGST OR 6% CGST + ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bags are easy compared to the C. C. Blocks and boulders. That the said bags are used by Departments/Contractors for Riverbank Protection from Severe Erosion Scouring Protection of Hydraulic Structures. 3. The applicant raised the following question for advance ruling: Whether this man-made textile Non-Woven Geo bags from Polypropylene are classified under heading - 6305 having description SACKS BAGS OF TEXTILE MATERIAL FOR PACKING GOODS - of Man-made textile materials; -- 63053300- Other, of polypropylene strip or the like 4. In support of their contentions, the applicant submitted that the above HSN code appears both in Schedule I Schedule- II of Notification No. 01/20117 Central Tax (Rate) dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven Geo Textile Bags form Polyester Polypropylene primarily appears to fall under the following chapters headings; Sr.No. The Relevant Act Chapter Heading Description of the Products 1 The Customs Tariff Act, 1975 6305 Man-made textile materials Non-Woven Geo Textile Bags form Polyester Polypropylene. 2 The Central Excise Tariff Act, 1985 6305 Man-made textile materials Non-Woven Geo Textile Bags form Polyester Polypropylene. 3 The Integrated Goods Service Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and bags of polyethylene or polypropylene or the like. 10. Sr. No. 224 of schedule I of Notification No. 01/2017-CentraI Tax (Rate) dt.28.06.2017, provides for CGST @2.5%, on goods of chapter 63 provided the said goods are of value not exceeding ₹ 1000/- per piece. Whereas, S.No.171 of Schedule II of Notification No.01/2017-CentraI Tax (Rate) dt.28.06,2017, provides for CGST @6% on goods of chapter 63 provided the said goods are sets of sale value exceeding ₹ 1000/- per piece. ADVANCE RULING UNDER SECTION 98 OF THE CGST/HGST ACT, 2017 11. Thus, in the instant case, the sacks and bags (of a kind used for packing of goods), are covered by chapter 63 and the same are liable to GST as under: 11.1 - 5% IGST OR 2.5% C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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