Case LawCASE NO. 13 OF 2018 AND ORDER NO. 31/WBAAR/2018-19
U.S Polytech, In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- January 8, 2019
- Type:
- Advance Ruling
- Members:
- SYDNEY D' SILVA AND PARTHA SARATHI DEY
Subject
Polypropylene Non-Woven Bags are classifiable under HSN 3923 29
Classification
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…
Judgement
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…