Assistant Commissioner of Central Tax (T & R), Howrah CGST ., In re
Date: January 31, 2019
Court: Appellate Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Subject Matter
'PP Leno Bags' are to be classified under HSN 3923 29 90.
Summary
Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST
1. This Appeal has been filed by the Assistant Commissioner of Central Tax, Howrah CGST & CX Commissionerate (hereinafter referred to as “the Appellant”) on 05.11.2018 against Advance Ruling No. 19/WBAAR/2018-19 dated 28.09.2018, pronounced by the West Bengal Authority for Advance Ruling in the matter of M/s RLJ Woven Sacks Pvt. Ltd. 2. M/s RLJ Woven Sacks Pvt. Ltd., holding GSTIN…