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‘Poly Propylene Leno Bags’ are to be classified as plastic bags under HSN 3923 and would attract 18% GST.

Shanti Prime Publication Pvt. Ltd.

Classification of goods— Polypropylene Leno Bags—In the instant case, applicant seeks ruling on classification of and rate of tax applicable on Polypropylene Leno Bags.

 The Application states that the Applicant manufactures Polypropylene Leno Bags which are mainly used for packing of dry vegetables and fruits in bulk and their sale price is far
less than Rupees One Thousand per piece.

The Applicant submits that the West Bengal Authority for Advance Ruling has already delivered its Advance Ruling classifying identical bags under Tariff sub- Heading No. 6305 33 00, taxable @5% and prays for similar advance ruling in this case.

Held that— TRU clarification under Circular No. 80/54/2018-GST issued under F. No. 354/ 432/2018-TRU dated 31/12/2018 in Para 7, sub-Para 7.4 clarifies that Polypropylene woven and non-woven bags and PP woven and non-woven bags laminated with BOPP would be classified as plastic bags under HS Code 3923 and would attract 18% GST. 

Ruling— ‘Poly Propylene Leno Bags’ are to be classified as plastic bags under HSN 3923 and would attract 18% GST.[M/S. DINMAN POLYPACKS PVT. LTD.] [AUTHORITY FOR ADVANCE RULING, WEST BENGAL] [2019] 8 TAXLOK.COM 037 (AAR-WB)