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‘PP Non-woven Bags’, specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29 and taxed at 18 % rate

Shanti Prime Publication Pvt. Ltd.
Classification of Goods — In the instant case, applicant seeks ruling on classification of Polypropylene Non-Woven Bags and its rate of tax.
The Applicant is of the opinion that PP Non-woven bags manufactured is classifiable under Tariff Head 6305 90 00 of the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975.
Ruling— ‘PP Non-woven Bags’, specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29 and taxed at 18 % rate under Serial No. 108 of Schedule III of Notification no. 01/2017-C.T (Rate) dated 28-06-2017 under the CGST Act, 2017 & Notification No. 1125-FT dated 28/06/2017 under the WBGST Act, 2017. — U.S. Polytech, In Re.. [2019] 8 TAXLOK.COM 006 (AAR-WB)
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