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PP Woven Bags/Sacks shall be classifiable under chapter 39 of the GST Tariff and not under Chapter 63.

Shanti Prime Publication Pvt. Ltd. Classification of Goods — The applicant raised the question that “Determining the classification of P.P. Bags which are made from strips having width of less than 5mm. It is to be decided by the Hon’ble Advance ruling authority as to whether the aforesaid PP bags would classify under chapter heading 63 or chapter 39 of the GST Tariff and what shall be the rate of GST on the same”. The Authority Ruled out that the goods in question shall be classifiable under Chapter 39 of the GST tariff as articles of Plastic and would attract appropriate rate prevailing at the date and time of supply.Nagrani Warehouseing Private Limited, In Re… [2018] 7 TAXLOK.COM 064 (AAR-Madhya Pradesh)
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