U.S Polytech, In re
Date: January 8, 2019
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): SYDNEY D' SILVA AND PARTHA SARATHI DEY
Subject Matter
Polypropylene Non-Woven Bags are classifiable under HSN 3923 29
Summary
The Applicant, stated to be a manufacturer of Polypropylene Non-Woven Bags seeks a Ruling on Classification of and Rate of Tax applicable on the above goods. The AAR ruled that Sub-heading 3923 29 covers articles of conveyance or packing of goo…
1. The Applicant, stated to be a manufacturer of Polypropylene Non-Woven Bags seeks a Ruling on Classification of and Rate of Tax applicable on the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as "the GST Act"). Advance Ruling is admissible under sub-clauses (a) and (e) of section 97(2) of the GST Act. The Applicant submits that the question r…