Case LawFINAL ORDER NO. 12/WBAAR/2018-19
East Hooghly Polyplast (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- July 20, 2018
- Type:
- Advance Ruling
- Members:
- VISHWANATH AND PARTHASARATHI DEY
Subject
Tarpaulins made of HDPE woven fabrics will not be classified under HSN 6306 of the GST Tariff
Classification
Summary
The Applicant is stated to be a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as "HDPE") a woven fabric sought a Ruling on whether "HDPE Woven Tarpaulin" will be classified under HSN 6306…
Judgement
1. The Applicant is stated to be a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as "HDPE") a woven fabric seeks a Ruling on whether "HDPE Woven Tarpaulin" will be classified under HSN 6306 of the GST Tariff. Advance Ruling is admissible on this question under Section 97(2) (a) of the CGST/WBGST Acts, 2017 (hereinafter referred to…