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The product BOPP (Biaxially Oriented Polypropylene) Laminated PP Woven Sacks classifiable under Chapter 39 of the GST Tariff and not 6305 of the GST Tariff.

Classification of Goods The issue involved in this case pertains to classification of the product BOPP (Biaxially Oriented Polypropylene Laminated PP Woven Sacks.

Held that— Since the decision of Hon’ble High Court of Madhya Pradesh is crystal clear and squarely applicable in the present case, the goods in question are being held as classifiable under Chapter 39 of the GST Tariff and not 6305 of the GST Tariff.—Mount Fab Packaging LLP, In Re… [2020] 22 TAXLOK.COM 122 (AAR-Gujarat)