Classification of HDPE Tarpaulin/PE laminated fabric, PP Ropes, Pondliner, Vermibed, Weed mat etc
Classification of goods— The main issue to be decided in this case is the classification of the products manufactured by the applicant and the GST liability of the said products.
The applicant has proposed to classify the products namely pondliner, vermibed, weed mat, azolla bed, grow bags and agro shade net under sub-heading 54072090.
Held that— The product HDPE Tarpaulin is classified under HSN code 39269099 taxable @18%.
The products viz. PE laminated fabric, PP Ropes, Pondliner, Vermibed, Weed mat, Wagon cover, Fumigation cover, Azolla Bed, are classified under HSN code 39269099 and taxable @28% upto 14.11.2017 and 18% from 15.11.2017 onwards.
Grow bags are classified under HSN 39232990 and taxable @18% GST. Agro shade net, HDPE woven laminated fabrics, PP/HDPE woven fabric are classified under 39269099 and taxable @28% upto 14.11.2017 and 18% from 15.11.2017 onwards.