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Non-Laminated Bags manufactured from HDPE/PP Strips of width not exceeding 5 mm, used for packing Sugar (Sugar bag), Flour (flour Bag), Food Grain (Grain Bag) and other similar bags are to be classified under Tariff Heading 6305 and attracts 5% GST

Classification of Goods In the instant case, applicant has applied for advance ruling on classification of "Non Laminated HDPE/PP woven Bags" and GST liability applicable on such non laminated bags.

Held that— The bags under question as explained by the applicant are manufactured from fabric woven from HDPE/PP strips of width not exceeding 5mm further, the woven fabric is neither impregnated, coated, covered, or laminated in any manner therefore cannot be excluded from the purview of Section XI and-appear to be more specifically classifiable under sub-heading 63053300 of Chapter 63. To support the above view, we place reliance upon Hon'ble Tribunal decision in the case of TPI India Ltd.

"Non-Laminated Bags manufactured by the Applicant from HDPE/PP Strips of width not exceeding 5 mm, used for packing Sugar (Sugar bag), Flour (flour Bag), Food Grain (Grain Bag) and other similar bags are to be classified under Tariff Heading 6305 of the Customs Tariff Act.

The Applicant is liable to pay CGST 2.5% and SGST 2.5% on the subject goods."—Hariom Enterprises, In Re… [2018] 07 TAXLOK.COM 118 (AAAR-Uttar Pradesh)