Nagrani Warehousing Private Limited ., In re
Date: December 14, 2018
Subject Matter
P.P. Bags which are made from strips having width of less than 5mm are classifiable under Chapter 39
Summary
The applicant sought to know the classification of P.P. Bags which are made from strips having width of less than 5mm. Whether the aforesaid PP bags would classify under chapter heading 63 or chapter 39 of the GST Tariff and what shall be the rate of…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S NAGRANI WAREHOUSEING PRIVATE LIMITED (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act ar…