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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 manufactures Non-woven Bags and Cotton Bags. The basic raw material for Non-woven Bags is Non-woven Fabrics made up of “Polypropylene”. The applicant sought Advance Ruling on “Classification of Nonwoven and Cotton bags and the Rate of tax to be charged under the GST Act.” The Authority Ruled out that 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; and are taxable at 6% CGST and at 6% SGST.