Case LawORDER NO. 16/WBAAR/2018-19
SMVD Polypack (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- September 18, 2018
- Type:
- Advance Ruling
- Members:
- VISHWANATH AND PARTHA SARATHI DEY
Subject
'Polypropylene Leno Bags' are classifiable under HSN 6305 33 00
Classification
Summary
The Applicant stated to be, inter alia , a manufacturer of Polypropylene Leno Bags (or mesh bags) seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to as the "the GST Act"). The AAR ru…
Judgement
1. The Applicant stated to be, inter alia , a manufacturer of Polypropylene Leno Bags (or mesh bags) seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to as the "the GST Act"). Advance Ruling is admissible under Section 97(2)(a) of the GST Act. The Applicant submits that the question raised in the Application has neither been…