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Non-Woven carry bags supplied by the Applicant are classifiable under CTH 4202 22 10 and cotton carry bags supplied by the Applicant are classifiable under CTH 4202 22 20.

The Applicant manufacture Stick-Bags / Wedding Gift Bags / Packing Bags made of Non-woven Fabrics of Polypropylene / 100% Cotton (Grey Fabrics). The Applicant sought Advance Ruling on "Classification of Bags made of Non-Woven Fabrics of Polypropylene / 100% Cotton (Grey Fabrics) used the Packing of goods, commonly called as Stick Bags, Wedding Gift Bags, Re-useable Shopping Bags, Draw-String, Gift Bags, Garment Bags, etc., and the rate of tax payable under the GST Act 2017.” The Authority ruled out that (1) Non-Woven carry bags supplied by the Applicant are classifiable under CTH 4202 22 10 and cotton carry bags supplied by the Applicant are classifiable under CTH 4202 22 20. (II) Upto 14.11.2017, Non-woven and Cotton Carry Bags/Shopping Bags supplied by the Applicant were taxable at 9% under CGST Act 2017 and at 9% under SGST Act 2017 (III) From 15.11.2017 onwards, Cotton Carry Bags/Shopping Bags are taxable at 6% under CGST Act 2017 and at 6% under SGST Act 2017 as per SI.No.89 of Schedule II while Non-woven Carry Bags are taxable to 9% under CGST Act 2017 and 9% under SGST Act 2017.