Shanti Prime Publication Pvt. Ltd.
Rate of GST —Carry bags made of poly propylene non-woven fabrics—The Test Report of the Centre for Biopolymer Science & Technology reveals that the product of the applicant i.e., non woven carry bag is made of polypropylene. In Customs Tariff Act, sacks and bags made of polypropylene strip or the like is classified under Chapter 63 of the Act.
In the present case, since the sale value of non-woven carry bags made of polypropylene is less than 1,000/- per piece, it will attract tax @ 5% vide entry No. 224 of schedule 1 of both CGST and SGST notification.
Ruling:- Carry bags made of polypropylene non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST-2.5%] — JJ Fabrics In Re..... —  2 TAXLOK.COM 112 (AAR-Kerala)