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Polypropylene Leno Bags shall be classifiable under Heading No. 392390 of the Tariff Act.

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — This Appeal has been filed by the Assistant Commissioner of Central Tax, against Advance Ruling pronounced by the West Bengal Authority for Advance Ruling in the matter of the classification of PP Leno Bags under the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975.

The Advance Ruling Authority ruled that ‘PP Leno Bags’, if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub-Heading 6305 33 00.

Held that—
it is evident that Polypropylene Leno Bags whether laminated with BOPP or not would be classified as plastic bags under HS code 3923 and would attract 18% GST.—Assistant Commissioner of Central Tax (T & R), Howrah Cgst & Cx Commissionerate (M/S. Rlj Woven Sacks Pvt. Ltd.), In re…. [2019] 08 TAXLOK.COM 069 (AAAR-WB)